2 . ( TCO 4 ) " Absence of reasonable care that can be expected of a person is a set of circumstances " defines
3 . ( TCO 4 ) A third-party beneficiary is one that 4 . ( TCO 4 ) In the auditing environment , failure to meet auditing standards is often
5 . ( TCO 4 ) The responsibility for adopting sound accounting policies and maintaining adequate internal control rests with the
6 . ( TCO 3 ) The element that distinguishes an error from fraud is 7 . ( TCO 3 ) Which of the following is not one of the factors of the fraud triangle ?
8 . ( TCO 3 ) After fraud risks are identified and documented , the auditor should evaluate factors that _____ fraud risk , before developing an appropriate response to the risk of fraud .
9 . ( TCO 3 ) Which of the following statements describes circumstances that underlie employee incentives to misappropriate assets ?
10 . ( TCO 3 ) Which of the following characteristics is most likely to heighten an auditor ' s concern about the risk of material misstatements , due to fraud in an entity ' s