To Address Heightened Risks of Fraud, the Auditor Can Do

question 93

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 CL or IDEA to search for fictitious revenue transactions.
• D)use EXCEL to perform analytical procedures at the disaggregated level.

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Definitions:

Germination

The process by which a plant grows from a seed or similar structure, often requiring specific environmental conditions to initiate.

Oxygen Availability

The presence and accessibility of oxygen in an environment, critical for the respiration processes of aerobic organisms.

Endosperm

Nutritive tissue in the seeds of flowering plants.

Nutrition

The process of providing or obtaining the food necessary for health and growth, including the study of nutrients and how the body utilizes them.