The Auditor Can Respond to an Increased Risk of Fraud

question 52

Multiple Choice

The auditor can respond to an increased risk of fraud by doing all of the following except:

• A) Heavily emphasizing the importance of professional skepticism.
• B) Assigning more experienced personnel to the audit.
• C) Increasing detection risk.
• D) Taking steps to obtain more reliable evidence.

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Definitions:

Development Cost

Expenses associated with creating and implementing a training program, educational course, or new product.

Adaptive Learning

A personalized approach to education that adjusts the content and pace based on the learner's needs and responses.

Technology-based Training

Instructional programs or courses delivered using digital tools and platforms.

Generative Learning

Learning that emphasizes understanding and applying knowledge in new and different situations through the integration of new information with existing knowledge.