Auditors May Identify Conditions During Fieldwork That Change or Support

question 24

Multiple Choice

Auditors may identify conditions during fieldwork that change or support a judgment about the initial assessment of fraud risks. Which of the following is not a condition which should alert an auditor that the initial assessment should be changed?

• A) The subsidiary ledger agrees with the general ledger.
• B) discrepancies in the accounting records
• C) unusual relationships between the auditor and management
• D) missing or conflicting evidence

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