To Address Heightened Risks of Fraud, the Auditor Can Do

question 102

Multiple Choice

To address heightened risks of fraud, the auditor can do all of the following except

• A) use specialists to assist in evaluating the accuracy and reasonableness of management's key estimates.
• B) decrease the amount of substantive tests.
• C) use ACL or IDEA to search for fictitious revenue transactions.
• D) use EXCEL to perform analytical procedures at the disaggregated level.

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Definitions:

Effective Communication

The successful exchange of information through speaking, writing, or other methods, ensuring the intended message is received and understood.

Enunciating

The act of pronouncing words or sounds clearly and distinctly.

Visually Impaired

A term describing individuals who have reduced or absent vision, either congenitally or through acquired conditions.

Stimuli

External factors or agents that can elicit a physiological or psychological response or reaction in an organism.