a- Identify factors that would be indicators of opportunities to commit fraud. How do auditors identify fraud risk factors at the beginning of the audit?
b- The control environment is often referred to as the “tone of the topâ€. Why is the “tone at the top†so important.
c- You are investigating a company to determine its acceptability as a new audit client. You learn that the accounting staff at this entity is “overworkedâ€. What concerns, if any, would this raise?. What about if you learn that this potential client has a high turnover rate of employees in top accounting positions?
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