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[DOC File]POTENTIAL FRAUD RISK ASSESSMENT PROCEDURES
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fraudulent financial reporting and misappropriation of assets using some or all of the AICPA Fraud Risk Factors Specific to Employee Benefit Plans,3,4. 3. Document any risk factors identified that should be avoided, reduced or . transferred and indicate the action taken (or to be taken, who is responsible and . when it is to be completed).
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[DOCX File]Background - AICPA
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In some circumstances, the auditor might design a test that uses a . dual-purpose. sample. The most common dual-purpose approach in a Circular A-133 compliance audit is testing the operating effectiveness of a control and testing whether the auditee complied with relevant laws, regulations, or provisions of contracts or grant agreements using the same sample.
aicpa fraud cpe

[DOC File]Chapter 2
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An understanding of the entity’s related party relationships and transactions is relevant to the auditor’s evaluation of whether one or more fraud risk factors are present, as required by the SAS Consideration of Fraud in a Financial Statement Audit (Redrafted), because fraud may be more easily committed or disguised through related parties.
aicpa fraud risk assessment

[DOCX File]Chapter 2 - The Auditor's Responsibilities Regarding Fraud ...
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Understand the nature of fraud, the motivations to commit fraud, and the manner in which fraud may be perpetrated. 2. Exercise “professional skepticism” throughout the entire fraud risk assessment process.
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[DOC File]Update on Fraud
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Consider fraud risk factors. 4. Consider other helpful information. 5 Identify risks that may result in a material misstatement due to fraud. Consider the: a. Type of risk. b. Significance of the risk. c. Likelihood of the risk. d. Pervasiveness of the risk.
aicpa fraud cpe

Fraud risk factors aicpa