at entity level - inherent risk integrity of


At entity level - Inherent risk

  • Integrity of management.
  • Management's experience and knowledge
  • Over reliance on key customers.
  • Unusual pressures on management (for example tight reporting deadline)
  • Nature of entity's business (for example high technology industry)
  • Economic conditions.

 

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Financial Management: at entity level - inherent risk integrity of
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