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Auditing and Assurance Ethics Handbook Order Instructions: There is a picture of the question that will be sent via email.
Significant risks are the assessed risks in material misstatement that have been identified by the auditor that may require special consideration during the audit exercise International Standards on Auditing , The risks on financial statements are associated with the accounting records and the supporting information or documents that accompany the financial statements as evidence of transaction or earnings receipt Bernanke, The process of correcting errors and how the correct information is transferred to the general ledger makes the process susceptible to assessable risks.
The method used by the information system to capture transactions and events is very significant to the accuracy of the financial statements. The other risks on the classes of specific accounts stem from the communication between management and the governance team. External communication between the company and the industry regulators also exposes the company to risks of miscommunication and common errors.
The above risks have been identified as a result of careful evaluation and thorough scrutiny of the financial statements that have been presented in line with the auditing standards and guidelines Cooper, We are the global organization for the accountancy profession, comprising member and associate organizations in countries and jurisdictions, representing more than 3 million professional accountants.
We support the development, adoption, and implementation of high-quality international standards. We work to prepare a future-ready accounting profession. We speak out as the voice of the global accounting profession. Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use.
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