ACP AUDITING - RISK BASED APPROACH
ACP AUDITING - RISK BASED APPROACH
10th Edition
ISBN: 9780357195079
Author: JOHNSTONE
Publisher: CENGAGE C
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Chapter 7, Problem 19MCQ
To determine

Introduction:

According to SAS No 99, there is a requirement for brainstorming sessions to assist auditors in detection of fraud in every audit. After brainstorming session, the assessment of fraud risk is much higher than the assessment given by individual auditors before the brainstorming session.

To choose:The option which does not come under the purview of Brainstorming and hence is a false statement.

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