As part of this discussion, I identified potential for fraud in the following areas: revenue recognition, expenditure recognition, posting of unusual journals and (add as appropriate to the audit);
Fel rhan o'r drafodaeth hon, nodais botensial ar gyfer twyll yn y meysydd canlynol: cydnabod refeniw, postio cyfnodolion anarferol ac (ychwanegu fel y bo'n briodol at yr archwiliad); ac