Because fraud perpetrators are often knowledgeable about audit procedures, SAS No. 99 requires auditors to incorporate unpredictability into the audit plan.

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SAS No. 99 does require auditors to incorporate unpredictability into the audit plan to counteract the knowledge that fraud perpetrators may possess about audit procedures. This helps to increase the chances of detecting potential fraud.

Because Fraud Perpetrators Are Often Knowledgeable About Audit Procedures, SAS