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Keywords: inventory audit
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Journal Articles
Key Considerations in the Audit of Inventory: A Practice-Oriented Learning Case Utilizing “Diamonds”
Journal:
Issues in Accounting Education
Issues in Accounting Education (2013) 28 (4): 945–964.
Published: 01 November 2013
... to specifically consider fraud risk, and the audit procedures that may reduce these risks. These aims are achieved through providing a rich set of background materials relating to the inventory audit for a company with an inventory of investment diamonds. The case material is presented in two separate modules...
