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Case 1 - Exercise 1 Abernethy and Chapman Fraud Risk Factors Client: Prepared by: Date: List the fraud risk factors that the CPA firm might encounter if they accept this audit engagement. Be sure to include a discussion of all items that will probably require special attention during the audit. For each of these fraud risk factors, indicate how the auditor should follow up on each potential problem if the engagement is accepted. Use the following format: Fraud Risk Factors

Auditor Follow Up


Solution manual lakeside company 12th edition trussel