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SAS 112
Essay specific features
Written by:
Trina S
Date added:
October 28, 2010
Level:
University
Grade:
A
No of pages / words:
3 / 562
Was viewed:
953 times
Rating of current essay:
Essay content:
For SD or MW
Slide 3
- There are several factors that may affect the likelihood that a CONTROL could FAIL to prevent or detect a misstatement.
- One such factor is THE NATURE OF FS ACCTS, DISCLOSURES, AND ASSERTIONS INVOLVED. FOR EXAMPLE-suspense accts and related party transactions involve greater risks...
displayed 300 characters
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FOR EXAMPLE-suspense accts and related party transactions involve greater risks.
- The susceptibility of the related assets or liabilities to fraud or loss.
- The possible future consequences of the deficiency.
- The subjectivity and complexity of the amount involved and the extent of judgment needed to determine that amount...
displayed 300 characters
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