The data-preparation process is guided by the preliminary plan of data that was formulated in the research design phase

There is a hierarchy of rights to consider when applying rights theory

a. True b. False Indicate whether the statement is true or false

Which of the following is not a control that the PCAOB has identified that auditors should consider in evaluating whether or not an organization has sufficiently addressed fraud risk?

a. Controls over significant, unusual transaction. b. Controls over related-party transactions. c. Controls related to marketable securities. d. Controls related to significant management estimates.