An auditor adjusts the audit plan by introducing unexpected audit procedures in response to what the auditor believes management may be doing to conceal a fraud based on management's strategic reasoning. Which order of reasoning is occurring here?
A) Low-order reasoning
B) Zero-order reasoning
C) Higher-order reasoning
D) First-order reasoning

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The Answer of An auditor adjusts the audit plan by introducing unexpected audit procedures in response to what the auditor believes management may be doing to conceal a fraud based on management's strategic reasoning. Which order of reasoning is occurring here?
A) Low-order reasoning
B) Zero-order reasoning
C) Higher-order reasoning
D) First-order reasoning

An Auditor Adjusts the Audit Plan by Introducing Unexpected Audit