Identify Which of the 4 Techniques is Difficult During the Audit

Part of the auditor’s requirement is to classify the audit client as either safe or risky.  Why should an auditor accept or keep a client which is classified as high risk?

In Chapter 6, Schilit discusses 4 techniques to shift current expenses to a later period as a way to manipulate earnings. In your opinion which of these 4 techniques would be the most difficult for the auditor to detect during the audit. Why do you think it would be the most difficult to detect? 

Financial Shenanigans (eBook) – Chapter 6.pdf 

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