Which of the following is not an inherent part of Statement on Auditing Standards, No. 99/113? 1.
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Which of the following is not an inherent part of Statement on Auditing Standards, No. 99/113?
1. Greater scrutiny of the chief executive and chief financial officers personal financial condition
2. Enhanced professional skepticism
3. Emphasis on pre-audit discussions such as brainstorming
4. Emphasis on interviews with key personnel throughout the organization, including supervisors, managers, and executives
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Related Book For
Forensic Accounting And Fraud Examination
ISBN: 9781119494331
2nd Edition
Authors: Mary Jo Kranacher, Richard Riley
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