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Auditors Are Mandated to Assess the Client's Risk of Financial

Question 16

Multiple Choice

Auditors are mandated to assess the client's risk of financial reporting fraud. Auditing standard SAS 99 considers which of the following a mandatory tool in fraud assessment?


A) discussion and brainstorming
B) fraud triangle
C) interviews with management
D) development of fraud training programs
E) All of these are correct.

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