Which of the Following Factors Is Used by the Audit

question 38

Multiple Choice

Which of the following factors is used by the audit team to assess the risk of fraud?

• A)Pressure and opportunities for management to commit forgery
• B)Inclusion of elements of unpredictability
• C)Misappropriation of assets
• D)Modification of planned audit procedures

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Definitions:

Oppression

The exercise of authority or power in a burdensome, cruel, or unjust manner, resulting in the restriction or denial of rights, freedom, and dignity of individuals or groups.

Decoding Ability

The skill or capability to interpret and understand messages or signals correctly.

Display Rule

Cultural norms that dictate the appropriate emotional responses to situations.

Feeling Rule

Social norms that dictate the appropriate emotions to be expressed in different situations, influencing how individuals manage their emotional responses.