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A large focus of this weeks readings and assignments have centered around fraud. Why do...

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Accounting

  • A large focus of this weeks readings and assignments have centered around fraud. Why do you think the cash account is so susceptible to fraud? What are some of the most common cash account frauds?
  • If you were an auditor testing the cash account, what are some substantive audit procedures you would choose to implement into your audit program?
  • Do you believe an auditor should spend a significant amount of time testing the marketable security accounts of a client? Why or why not?

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