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Auditing and Assurance Services I - Assignment
UBAF2123 - Auditing and Assurance Services I
12 Pages • Essays / Projects • Year Uploaded: 2021
(a) Distinguish between an “audit failure” and a “business failure.” Explain why the press may have difficulty in distinguishing between the two. (b) Identify the motivation for the fraud (c) Describe how the fraud took place. (d) Identify the internal control failures that would have allowed the fraud to take place. (e) Identify the audit procedures that should be able to uncover the fraud or the procedures that although carried out would not have uncovered fraud. (f) Explain in your opinion if the auditor had carried out his duty independently and with due care.
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