Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 57

Which of the following circumstances would most likely cause an audit team to perform extended procedures?
A) Supporting documents are produced when requested.
B) The client made several large adjustments at or near year-end.
C) The company has recently hired a new chief financial officer after the previous one retired.
D) The company maintains several different petty cash funds.