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Essay

AUDITING

Essay specific features

 

Issue:

Business

 

Written by:

Andrew T

 

Date added:

February 7, 2013

 

Level:

 

Grade:

A

 

No of pages / words:

6 / 1511

 

Was viewed:

7550 times

 

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Essay content:

All audit work involves some level of risk; this may be because a set of company accounts have been misstated due to error or fraud, or the auditor failed to detect the errors or fraud. In addition, these problems may have occurred due to inadequate sample sizes when determining the level of risk or the auditor failed to use proper auditing policies...
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The first is Inherent risk were environmental factors, (background knowledge of the client and were past audits indicate no difficulties) are concidered against whether or not they would lead to a material error, before considering the 'function of internal controls'. Next is Control risks were the 'system of internal controls' is assessed against the possability of preventing material error, or detecting it in time using internal controls...
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