About this document
Inherent Risk Factors in Auditing by Loveness Nyakurimwa is a document available to read on EtoBox.
This document lists inherent risk factors that are relevant for auditors to consider. It identifies 7 categories of risk factors: 1) those associated with activities/programs, 2) operating structure, 3) beneficiaries, 4) economic circumstances, 5) the audited entity, 6) management policies and practices of the audited entity, and 7) financial reporting. Specific examples of risk factors are provided for each category, such as complexity of programs, beneficiaries highly dependent on funds, lack of experienc
- Author
- Loveness Nyakurimwa
- Language
- EN