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8 Cards in this Set

  • Front
  • Back
Assessment Inquiry
inquiry to corroborate or contradict prior info obtained
Earnings Management
deliberate actions taken by mgmt to meet earnings objectives
Fraud Risk Factors
entity factors that increase risk of fraud
Fraud Triangle
represents the three conditions of fraud
1. incentives/pressures
2. opportunities
3. attitudes/rationalization
Income Smoothing
form of earnings mgmt in which revenues and expenses are shifted between periods to reduce fluctuations in earnings
Informational Inquiry
inquiry to obtain info about facts and details the auditor does not have
Interrogative Inquiry
inquiry used to determine if the interviewee is being deceptive or purposefully omitting disclosure of key knowledge of facts, events, or circumstances
Professional Skepticism
an attitude of the auditor that neither assumes managemenn is dishonest nor assumes unquestioned honesty