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1.The auditor must identify and evaluate fraud risk factors. What three conditions generally are present when fraud occurs? What are the two types of fraud?
1.The auditor must identify and evaluate "fraud risk factors". What three conditions generally are present when fraud occurs? What are the two types of fraud? 2. After the auditor's report is released, how much time does the auditor have to assemble the final documentation file, and how long must this documentation be retained? Answer for both issuers and nonissuers
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