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

question 3

Multiple Choice

Auditors are mandated to assess the client's risk of financial reporting fraud.Auditing standard SAS-99 considers 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 the above

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Definitions:

Ventilated Room

A room that has been provided with a mechanism for fresh air to enter and circulate, improving air quality and reducing the risk of airborne contamination.

Environmental Factors

Aspects of the environment that can influence an individual's health, including natural, social, and built environments.

Teaching/Learning

The interactive process between a teacher and learner, aiming at transmitting knowledge, skills, and attitudes.

Learner's Needs

These refer to the educational requirements and personal developments necessary for an individual to achieve learning success and satisfaction.