Question 1
Which of the following is
not a factor that relates to opportunities to misappropriate assets?
◦ inadequate internal controls over assets
◦ presence of large amounts of cash on hand
◦ inappropriate segregation of duties or independent checks on performance
◦ adverse relationships between management and employees
Question 2
Which of the following is
not a risk factor that the auditor should take into account when considering the possibility of fraudulent financial reporting at an audit client?
◦ Significant accounting estimates are not difficult for the auditor to verify and justify.
◦ Board members' personal net worth is threatened if the entity's financial performance does not meet market expectations.
◦ Increasing business complexity occurs as a result of numerous recent acquisitions.
◦ Information technology personnel are found to be not keeping up with the latest trends in internal controls and data security.
Primary production is constrained by the most limiting factor.
Shark - These species are all at risk of extinction
These species are all at risk of extinction. Species with “slow†life-h
Risk for injury
How to factor completely
The Two-Factor Theory of Emotion