Question: 3.20 Explain the difference between incentives and pressures, and attitudes and rationalisation in the context of fraud. Professional application questions 3.13 Why does an auditor

3.20 Explain the difference between incentives and pressures, and attitudes and rationalisation in the context of fraud. Professional application questions 3.13 Why does an auditor need to consider the clients corporate governance as part of the preliminary risk assessment?

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