AUDIT OF THE CAPITAL ACQUISITION AND REPAYMENT 21 CYCLE A Dishonest Client Will get The best Of The auditor almost Every Time @2000 Prentice hall.IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. 21 AUDIT OF THE CAPITAL ACQUISITION AND REPAYMENT CYCLE A Dishonest Client Will Get The Best Of The Auditor Almost Every Time