Auditing and Assurance Services 1st Edition by Iris Stuart

تمرين 38

Under Statements on Auditing Standards, which of the following would be classified as an error a. Misappropriation of assets for the benefit of management.
B) Misinterpretation by management of facts that existed when the financial statements were prepared.
C) Preparation of records by employees to cover a fraudulent scheme.
D) Intentional omission of the recording of a transaction to benefit a third party.