Auditing: A Risk Based-Approach to Conducting a Quality Audit
Auditing: A Risk Based-Approach to Conducting a Quality Audit
10th Edition
ISBN: 9781305080577
Author: Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher: South-Western College Pub
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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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