According to SAS 99, the auditor should ask management about the risks of fraud and how they are addressed. Which of the following is not described as an issue that the auditor should ask management about?
A) Whether management has knowledge of fraud or suspected fraud
B) Management's understanding of the risk of fraud
C) Whether and how management communicates the company's financial results to its employees
D) Programs that the entity has established to prevent, deter, or detect fraud

Question

Quizplus · Accepted Answer

While communication with employees may indirectly impact the risk of fraud, it is not directly related to the auditor's evaluation of the risk of material misstatement due to fraud. Therefore, it is not explicitly listed as an issue that the auditor should ask management about according to SAS 99.

According to SAS 99, the Auditor Should Ask Management About