When the Auditor Suspects That Fraud May Be Present, SAS

question 4

Multiple Choice

When the auditor suspects that fraud may be present, SAS No. 99 requires the auditor to:

• A) terminate the engagement with sufficient notice given to the client.
• B) issue an adverse opinion or a disclaimer of opinion.
• C) obtain additional evidence to determine whether material fraud has occurred.
• D) re-issue the engagement letter.

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Definitions:

Anal Warts

Small growths or bumps that appear around the anus, caused by the human papillomavirus (HPV).

Anal Cancer

is a type of cancer in which malignant cells are found in the tissues of the anus, often linked to human papillomavirus (HPV) infection.

Develop

To grow or cause to grow and become more mature, advanced, or elaborate through processes or stages.

Penile Cancer

A rare form of cancer that originates in the skin or tissues of the penis, often marked by visible changes or sores.