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Auditing- SEC, risk, fraud, sampling, SOX

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16. Differences exist between the Securities Act of 1933 and 1934. More cases have been brought against auditors under the 1934 Act because it applies to annual filings and:

17. The type of risk that is independent of the audit of the financial statements and therefore cannot be changed is:

18. Occasionally, employees will work together to conceal fraud. This is known as:

19. Sometimes the auditor does not have the book value of the individual items in the sample. In this case, the sampling technique to be used is:

20. According to the Sarbanes-Oxley Act of 2002, the establishment and maintenance of internal controls is the responsibility of:

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The expert examines auditing for SEC, risk, fraud, sampling and SOX.

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