Page 250 - Auditing Standards
P. 250
As of December 15, 2017
40 AS 2610 requires the specific permission of the client.
Footnote (Appendix - Examples of Fraud Risk Factors):
1 Management incentive plans may be contingent upon achieving targets relating only to certain accounts or
selected activities of the entity, even though the related accounts or activities may not be material to the entity as
a whole.
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