1. During the audit process, the auditor performs different risk assessment procedures.
(a) Discuss the characteristics of these procedures.
(b) With reference to the auditing standards, what actions should be taken by external auditors to minimize the risks of material misstatement due to fraud? Discuss.
2. Provide some examples of corporate financial failures that occurred in your own country in the past two decades and discuss the auditors’ responsibilities in these events.
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