Conditions May Be Identified During Field Work That Change or Support

question 75

Multiple Choice

Conditions may be identified during field work that change or support a judgement about the initial assessment of fraud risks. An example would be:

• A) government announcement of an interest rate rise.
• B) development of a new product line.
• C) conflicting or missing evidential matters.
• D) a wage rise granted to all employees during the audit.

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Definitions:

Trusting Relationships

involve interactions characterized by confidence, reliance, and belief in the integrity, character, and ability of another person or entity.

Self-Gain

The pursuit of personal benefit or advantage, often without regard for others.

Serve Followers

A leadership approach focused on the needs, development, and wellbeing of followers, prioritizing their interests.

Earn Respect

Achieving admiration and esteem from others through one’s actions, behavior, and character.