fraud risk factor1 [AUD] Errors Fraud illegal acts Detection responsibility 1. Assess the risk of misstatement ongoing process, every phase of an audit 2. Design audit to provide reasonable assurance of detection of material misstatement 3. Excercise due care / evaluating results exercise due care, the proper degree of professional skepticism(questioning mind/ critical assessment) * professional skepticism - design additional auditing procedures.. 2024. 2. 29. 이전 1 다음 반응형
