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More cards in this set
Card 6
Front
What must audit firms ensure when providing 'other services'?
Back
Card 7
Front
When should the engagement letter be sent?
Back
Card 8
Front
Which ISA governs fraud?
Back
Card 9
Front
Define fraud?
Back
Card 10
Front
Who formed the 'conditions for fraud' triangle?
Back
Card 11
Front
What are the conditions for fraud according to the triangle?
Back
Card 12
Front
Define error?
Back
Card 13
Front
Who has primary responsibility for the detection of fraud?
Back
Card 14
Front
What are some of the characteristics of fraud?
Back
See full card set