SAS No 99 Emphasizes Auditors Should Brainstorm Fraud Risks, Increase Professional

question 64

True/False

SAS No. 99 emphasizes auditors should brainstorm fraud risks, increase professional skepticism, use unpredictable audit test patterns, and detect management override of internal controls.

---

Definitions:

Problem Solving

The process of finding solutions to difficult or complex issues.

Sigmund Freud

An Austrian neurologist known as the founding father of psychoanalysis, a method for treating psychopathology through dialogue between a patient and a psychoanalyst.

Mental Causes

Factors originating in the mind that can lead to certain behaviors or psychological states, including thoughts, beliefs, and emotions.

Physical Causes

Factors of a biological or natural nature that lead to a specific outcome or condition.