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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 145 / 352

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© D.L. Crumbley

Audit Tests

The Panel on Audit Effectiveness recommended that surprise or unpredictable elements should be incorporated into audit tests, including:

Recounts of inventory and unannounced visits to locations

Interviews of financial and nonfinancial client personnel in different locations

Requests for written confirmations from client employees regarding matters about which they have made representations to the auditors

Tests of accounts not normally preformed annually

Tests of accounts traditionally or frequently deemed “low risk”

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