BA592T053FraudSAS99080805. Fraud. SAS 99. Print off. SAS 99. Auth. Stds for Auditors of Non issuers. Who resp. for fraud?. Resp: Prevent Deter Detect. Fraud Error. Intent!. NOT Legal!. Two types of Misstmts. 1. Fr. fin. rptg. 2. Misappr. of Assets. Fraud Triangle/Diamond.
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