While conducting the audit of financial statement and fraud investigation it is imperative for the auditor to focus his attention not only for the RED Flags but also to draw his attention towards the green flags in the financial statements and the operations in the organization.
source https://www.caclubindia.com/articles/identification-of-green-flags-in-audit-of-financial-statement-47624.asp
source https://www.caclubindia.com/articles/identification-of-green-flags-in-audit-of-financial-statement-47624.asp
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