More cards in this set

Card 6

Front

What must audit firms ensure when providing 'other services'?

Back

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Card 7

Front

When should the engagement letter be sent?

Back

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Card 8

Front

Which ISA governs fraud?

Back

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Card 9

Front

Define fraud?

Back

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Card 10

Front

Who formed the 'conditions for fraud' triangle?

Back

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Card 11

Front

What are the conditions for fraud according to the triangle?

Back

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Card 12

Front

Define error?

Back

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Card 13

Front

Who has primary responsibility for the detection of fraud?

Back

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Card 14

Front

What are some of the characteristics of fraud?

Back

Preview of the front of card 14