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2. Discuss the conditions that lead to fraud. Have you experienced any of these conditions that lead to fraud? 3. Discuss the fraud elements triangle.

2. Discuss the conditions that lead to fraud. Have you experienced any of these conditions that lead to fraud?

3. Discuss the fraud elements triangle. Why is this important for auditors?

4. Explain the standard that requires that auditors assess the risk of fraud on all audits where do we find this standard?

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