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Case 3.5 Qwest: Understanding the Client's Business and Industry 1. Consult Pargraphs 65-66 of PCAOB Standard No. 12 Based on your understanding of fraud risk
Case 3.5
Qwest: Understanding the Client's Business and Industry
1. Consult Pargraphs 65-66 of PCAOB Standard No. 12 Based on your understanding of fraud risk assessment, what three conditions are likely to be present when a fraud occurs ( the fraud triangle)? Based on the information provided in the case, which of these three conditions appears to the most prevalent, and why?
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