Answer:
1.No,the Auditors should not be held liable for failing to discover the fraud.
2.The red flags in ZZZZ Best case are Account receivables,Current liabilities and Notes payables.
Explanation:
1. The auditors responsibility is to state if the financial statement prepared shows a true and fair view,and to vet compliance to statutory guidelines.They may detect fraud in the course of their audit,they can recommend but are not responsible to put control measures in place to prevent such. The management are responsible for the preparation of the financial statement and safeguarding of asset, consequently, liable for the content therein.
2. The sales were made on cash basis before the period in question,a major change in policy as such should have been well measured
With regard to researching and writing a paper with proper citations the behavior which is least risky is assuming that you need to memorize citation formats.
A research paper refers to an essay in which you explain what you have learned after exploring your topic in depth. The main goal of a researching is to bring together different views, evidence, and facts about a topic
While performing a research, a researcher uses citations formats in his research paper. The citation format which is used in this research paper is the APA Style, which is used in the social and behavioral sciences, and considered the most popular citation style.
Hence, in research paper, the behavior which is least risky is assuming that you need to memorize citation formats. As, the memorizing citations formats is unnecessary.
To learn more about citations here:
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The best way to start off a research report is to brain storm out your ideas than choosing the best topic for you once you've dont that you want to find out information, than state your thesis, than organize out your notes to start on your rough draft than review your rough draft so that you can see whats wrong and/or missing than finally complete your report by doing the final draft..
COIs stands for Conflicts of Interests. COIs occur when there are two or more interest of contradiction due to any activity in an institution or organization. FDA has regulations for the COIs in clinical research. The FDA regulations governing disclosure of individual COIs require disclosure of Significant Financial Interests that would effect the funding.