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1. Think about the accounting courses you have taken to date. Assets, Liabilities, Stockholders Equity are sections in the balance sheet. The auditor must consider each section in their audit. Discuss the sections and the accounts in those sections that you believe require enhanced focus in an audit and explain your choices.
2. Auditors are not responsible to detect all errors in the financial statements. Discuss the concepts of professional skepticism and due professional care and explain why the two are necessary when management is ultimately responsible for the fairness of the financial statements.
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