Question: Auditors may identify conditions during feldwork that change or support a judgment about the initial assessment of fraud rinks. Which of the following is not

Auditors may identify conditions during feldwork that change or support a judgment about the initial assessment of fraud rinks. Which of the following is not a condition that should alert an auditor that the initial assessment should be changed?
Unusual relationships between the rudiat and managoment
Discrepancies in the accounting records
The subsidiary ledger agrees with the general ledger
Missing or conflicting evidence
Auditors may identify conditions during feldwork

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