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To comply with the professional standards, auditors need to understand the industry, regulatory, and other external factors that affect the entity and its environment.
This completely revised edition helps you identify those factors for real estate and construction industries, and how they may pose a source of risk. This Audit Risk Alert not only helps you plan and perform your engagements with targeted information on current economic, accounting and auditing developments, but it also provides a look at what’s in the pipeline that may affect your audits.
This new edition covers:
This Alert is also a valuable resource for an entity’s internal management as an important tool to help you identify the significant risks that may result in the material misstatement of financial statements.
New accounting and auditing guidance that is particularly significant to this alert include:
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