Auditing and Accounting Cases 4th Edition by Deborah Freier,Jay Thibodeau

تمرين 4

Consult Paragraphs 65-66 of PCAOB Auditing Standard No. 12. Based on your understanding of fraud risk assessment, what three conditions are likely to be present when a fraud occurs (that is, the fraud triangle)? Based on the information provided in the case, which of these three conditions appears to be the most prevalent, and why?