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.
Assessing risk for infection in adults
What Reduces the Risk of Divorce?
Nursing Interventions According to Stage of Severity for Suicide Risk
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How at Risk Are You?
Pregnant and Lactating Women, Children, the Ill, and Older Adults Are at the Highest Risk