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The Auditor's Assessment of Fraud Is Part of His or Her

question 99

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The auditor's assessment of fraud is part of his or her assessment of the risk of material misstatement and has an impact on the evidence gathered by the audit.


Definitions:

Speedy And Public

Pertaining to the constitutional guarantee that legal proceedings must be conducted without undue delay and be open to observation by the public.

Sixth Amendment

A provision in the United States Constitution guaranteeing important rights in criminal prosecutions, such as the right to a speedy and public trial, the right to counsel, the right to confront witnesses, and the right to an impartial jury.

Confront Witnesses

A legal right, particularly in criminal cases, that allows the accused to question and cross-examine witnesses testifying against them in court.

Sixth Amendment

An amendment to the U.S. Constitution guaranteeing the rights of criminal defendants, including the right to a speedy and public trial, an impartial jury, and the assistance of counsel.

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