Which of the Following Is Not a Correct Statement Regarding

question 65

Multiple Choice

Which of the following is not a correct statement regarding fraudulent hours?

• A) Fraudulent hours occur when an employee reports more time than was actually worked.
• B) It is difficult for an auditor to discover fraudulent hours.
• C) It is ordinarily easier for the client to prevent fraudulent hours by adequate internal controls than for the auditor to detect it.
• D) To detect fraudulent hours, the auditor should examine the cancelled checks written to the employees.

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