Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 93

Which two of the following characterize the work of fraud examiners?
A) Analysis of control weaknesses for determination of acceptable fraud risk.
B) Analysis of control strengths as a basis for planning other audit procedures.
C) Determination of a materiality amount that represents a significant misstatement of the financial statements.
D) Consideration of a materiality amount in cumulative terms-that is, becoming large over a number of years.