Provide an example of why an auditor would reevaluate control risk near the end of the audit

Provide an example of why an auditor would reevaluate control risk near the end of the audit. Provide a different example of why an auditor would reevaluate fraud risk near the end of the audit.

Discuss actions an auditor would take when misstatements identified during the audit are not corrected by the client.

Explain the process of an engagement quality control review.

What are the audit file assembly deadlines and the audit file retention policies for public and private company audits? Provide an analysis of why you think the deadlines and policies are different for public and private company audits.