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Lecture Auditing & assurance services (5th edition) - Chapter 4: Management fraud and audit risk
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Chapter 4 - Management fraud and audit risk. This chapter define business risk and understand how management addresses business risk with the Enterprise Risk Management Model; explain auditors’ responsibility for risk assessment and define and explain the differences among several types of fraud and errors that might occur in an organization. | Lecture Auditing & assurance services (5th edition) - Chapter 4: Management fraud and audit risk