Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 29

What is the primary objective of the fraud brainstorming session?
A) Determine audit risk and materiality.
B) Identify whether analytical procedures should be applied to the revenue accounts.
C) Assess the potential for material misstatement due to fraud.
D) Determine whether the planned procedures in the audit plan will satisfy the general audit objectives.