Updating Fraud Risk Assessment (con't)
{"Image DocumentName": "Updating Fraud Risk Assessment (con\u2019t)", "Image ImageDescription": "Inconsistencies in Audit Evidence. Uncooperative Mgmt or Employees. Access to Records/Employees or Delays. Time Constraints. Objections to Audit Tests/Procedures. Unwillingness to Make Proposed F.S. Adjustments Problematic or unusual relationships between the auditor and management, including: -Denial of access to records, facilities, certain employees, customers, vendors, or others from whom audit evidence might be sought. (Denial of access to information may constitute a limitation on the scope of the audit that may require the auditor to consider qualifying or disclaiming an opinion on the financial statements. (See SAS No. 58, Reports on Audited Financial Statements [AICPA, Professional Standards, vol. 1, AU sec ). -Undue time pressures imposed by management to resolve complex or contentious issues. -Complaints by management about the conduct of the audit or management intimidation of audit team members, particularly in connection with the auditor\u2019s critical assessment of audit evidence or in the resolution of potential disagreements with management. -Unusual delays by the entity in providing requested information. -Unwillingness to facilitate auditor access to key electronic files for testing through the use of computer-assisted audit techniques. -Denial of access to key IT operations staff and facilities, including security, operations, and systems development personnel. -An unwillingness to add or revise disclosures in the financial statements to make them more complete and transparent.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}