Which of the following conditions identified
during fieldwork of an audit is most likely to
affect the auditor’s assessment of the risk of
misstatement due to fraud?
a. Year-end adjusting journal entries.
b. Checks for significant amounts
outstanding at year-end.
c. Missing documents.
d. Computer generated documents
during fieldwork of an audit is most likely to
affect the auditor’s assessment of the risk of
misstatement due to fraud?
a. Year-end adjusting journal entries.
b. Checks for significant amounts
outstanding at year-end.
c. Missing documents.
d. Computer generated documents