Auditing Cases 6th Edition by Mark Beasley,Frank Buckless,Steven Glover,Douglas Prawitt

تمرين 1

Professional auditing standards outline the auditor's consideration of material misstatements due to errors and fraud. (a) What responsibility does an auditor have to detect material misstatements due to errors and fraud (b) What two main categories of fraud affect financial reporting (c) What types of factors should auditors consider when assessing the likelihood of material misstatements due to fraud (d) Which factors existed during the 1995 through 1997 audits of CUC that created an environment conducive for fraud