Which of the Following Is Not an Essential Area of Fraud

question 34

Multiple Choice

Which of the following is not an essential area of fraud considerations assessed by the auditors?

• A) Assessing the possibility of fraud
• B) Whether management deliberatively committed fraud
• C) Identifying risks of fraud
• D) Evaluating the characteristics of fraud

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Definitions:

Time-series Data

A sequence of data points collected or recorded at successive time intervals.

Successive Points

Points or values that follow one another in a sequence or order.

Line Chart

A type of chart that displays information as a series of data points connected by straight line segments, often used to visualize trends over time.

Histogram

is a type of graph that represents the distribution of numerical data, showing the number of data points that fall within a range of values, called bins.