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1. Who reads financial statements? List at least three different categories of people. For each category, provide an example of the type of information they might be interested in and discuss why.
Name the various types of opinions expressed by an independent auditor. List the three types of going concern issues. Describe very briefly three conditions under which an aud
What are the qualitative benchmarks an auditor can use to assess materiality? How can an auditor use both qualitative and quantitative measures to make a better assessment o
Distinguish among the following three risks: risk-free interest rate, business risk, and information risk. Which one or ones does the auditor reduce by per-forming an audit?
The operational reviewer typically has multiple personal attributes that make them and mold them into operational reviewer. List and describe at least three and tell why the
What repayment will you receive under each of the two outcomes? What is the expected value of these repayments? Now assume that Kinkus has issued $15 million of new debt to an
What potential risks may be present in this engagement? What specific auditing and accounting problems appear to exist? What additional information do you feel you need to kno
Describe the modi?cations that audit committee regulations have undergone from late 1980s to the present time. Identify three mandatory subcommittees for listed companies and
Explain audit steps for tests of controls, balances, transactions, analytical procedures, etc. as well as other considerations such as sample size and sample methodology.
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