Because fraud perpetrators are often knowledgeable about audit procedures, auditors should incorporate unpredictability into the audit plan.

Question

Quizplus · Accepted Answer

Incorporating unpredictability into the audit plan can help auditors detect fraud, as it makes it more difficult for perpetrators to anticipate and conceal their actions. This can involve varying the timing and scope of procedures, as well as using different methods to gather and analyze evidence.

Because Fraud Perpetrators Are Often Knowledgeable About Audit Procedures, Auditors