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Search results with tag "Au section 316"

AU Section 316 - AICPA

us.aicpa.org

1722 The Standards of Field Work.06 Two types of misstatements are relevant to the auditor's considera- tion of fraud—misstatements arising from fraudulent financial reporting and misstatements arising from misappropriation of assets. • Misstatements arising from fraudulent financial reporting are inten- tional misstatements or omissions of amounts or disclosures in …

  Section, Misstatement, Au section 316

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