When Auditing for Fraud the Auditors Should Do All of the Following

question 28

Multiple Choice

When auditing for fraud the auditors should do all of the following except:

• A) consider any unusual or unexpected relationships that have been identified in performing analytical procedures.
• B) conduct a brainstorming session to discuss the risk of fraud.
• C) only investigate areas where all three fraud risk factors are present.
• D) examine journal entries and other adjustments for evidence of possible material fraud.

---

Definitions:

Ambient Temperature

The temperature of the air surrounding a particular environment or object.

UV Light

Ultraviolet light, a type of electromagnetic radiation with a wavelength shorter than visible light but longer than X-rays, known for its capacity to induce sunburn and its use in sterilization.

Greenhouse Gas Emitters

Entities, such as industries, vehicles, or agriculture, that release gases capable of trapping heat in the earth's atmosphere, contributing to global warming.