Audit tests do not relate to fraud testing because fraud testing will be performed in a different (forensic)engagement.

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Audit tests may include certain procedures that can help detect fraud, such as analyzing financial data for unusual patterns or reviewing internal controls for weaknesses that increase the risk of fraud. Therefore, audit testing and fraud testing are not entirely separate activities, and overlap may occur. However, forensic engagements specifically focus on investigating suspected or actual cases of fraud, while audit engagements have a broader objective of providing reasonable assurance that financial statements are free from material misstatement.

Audit Tests Do Not Relate to Fraud Testing Because Fraud