1.Consult paragraphs 65-66 of PCAOB Auditing Standard No. 12. Based on your understanding of fraud risk assessment,...
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Question:
1.Consult paragraphs 65-66 of PCAOB Auditing Standard No. 12. Based on your understanding of fraud risk assessment, what are the three conditions that are likely to be present when a fraud occurs i.e., the fraud triangle? Based on the information provided in the case, which of these three conditions appears to be the most prevalent, and why?
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