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15 Auditing standards require that auditor to presume that a fraud risk exists for revenue recognition and thus is considered to be a significant risk.
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Auditing standards require that auditor to presume that a fraud risk exists for revenue recognition and thus is considered to be a significant risk.
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18
The professional activities of CPAs are governed by the AICPA Code of Professional Conduct
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CPAs cannot be held liable for legal liability for professional services they provide as they are protected by membership in the AICPA
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