商品簡介
Train your audit team to spot the warning signs that often precede fraud, error, weak controls, and material misstatements. This books covers red flags in revenue, cash, receivables, estimates, related parties, IT, and more, and then shows how to link those risks to assertions, expand procedures, document findings, and apply professional skepticism through practical examples and case studies. It helps auditors focus effort where it matters most during complex, high-risk financial statement audits.
