90 Chapter 9 The Role of the Outside Auditor Test Your Knowledge 1. What is...
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90 Chapter 9 The Role of the Outside Auditor Test Your Knowledge 1. What is the purpose of an audit per- 4. How do the auditor management leter 5. What is the opinion letter? What are the 6. What are the primary reasons for au and opinion letter differ from each other? different opinions that can be rendered? formed by a CPA? Do audits signify to financial statement users that no fraud and embezzlement occurred at the organization? failures and the financial scandals that sometimes accompany them? Describe government efforts to reduce 2. 3. 7. How does sampling financial transac- tions help an auditor identify account- audit failures. ing errors
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