The Point That Is Not a Reason Why Auditors Began

question 31

Multiple Choice

The point that is not a reason why auditors began to have a greater focus on auditing business risk in the 1990's is:

• A)The release of the 1992 report Internal Control - Integrated Framework,by the Committee of Sponsoring organisations (COSO)
• B)It was a justification to increase audit fees for clients
• C)Gaps in clients' internal controls provided an opportunity for auditors to sell non-audit services.
• D)None of these,i.e.all are reasons as to why auditors began to have a greater focus on auditing business risk in the 1990's