Which of the following actions would be least effective in a case where the auditor believes there is the risk of material misstatement from fraud?
A) Increasing the variety of tests performed
B) Ensuring that tests contain an element of unpredictability
C) Focus on areas that involve management judgement
D) Placing greater reliance on analytical procedures
Correct Answer:
Verified
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Q5: One of the earliest cases concerning auditors'
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