Why is it important for the auditor to develop a list of hypothesized frauds as opposed to

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Why is it important for the auditor to develop a list of "hypothesized frauds" as opposed to first seeking management's explanations of differences in account balances?

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Auditing a business risk appraoch

ISBN: 978-0324375589

6th Edition

Authors: larry e. rittenberg, bradley j. schwieger, karla m. johnston

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