Data Analytics For Accounting
19th Edition
ISBN: 9781260375190
Author: RICHARDSON, Vernon J., Teeter, Ryan, Terrell, Katie
Publisher: Mcgraw-hill Education,
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Question
Chapter 6, Problem 8MCQ
To determine
Identify the correct testing approach which would be used to predict whether certain cases should be evaluated as having fraud or no fraud.
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In the framework of audit and assurance, we are investigating the consequences of expectation gaps for fraud.
Which of the following is not a principle relating to risk assessment?
a.
Identifies and analyses risks and respond to changes
b.
Designing the information systems
c.
Specifies objectives with sufficient clarity
d.
Considers the potential for fraud in assessing risks
Audit tests and fraud?
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