FRAUD RISK ASSESSMENT


2. 3. Introduction to Fraud Risk Assessment. Objectives:Understand the magnitude of fraud.Understand the characteristics of fraud.Understand the auditor\'s and management\'s responsibility with respect to fraud.Understand the fraud risk assessment process.. 4. Discussion Leader Notes. Refer to paragraphs 100.1-100.6 of this Guide for more information. .

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FRAUD RISK ASSESSMENT

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