Answer the following statements true (T) or false (F)

1. Risks associated with forecasting future outcomes or events in accounting estimates are
increasingly recognized as the biggest source of error in accounting estimates.
2. The difference between what was reported and what should have been reported, an
auditor's traditional perspective of misstatement, is the basis of the concept of auditing
risk.
3. In CAS 540, quantified uncertainty is referred to as probability or risk.
4. There are huge pressures on the auditor from management regarding recording of
estimates because such estimates are essentially subjective in nature, and the major
source of disagreement is likely the assumptions made about future-event outcomes.
5. Accounting risk (AccR) is largely geared to reflect business risks of the auditee.


1. TRUE
2. FALSE
3. TRUE
4. TRUE
5. TRUE

Business

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