Auditors must consider whether there are any fraud risk factors present when they are obtaining an understanding of the entity and its environment.Which of the following is not considered a fraud factor?
A)Opportunities.
B)Incentives/pressures.
C)Length of employment.
D)Attitudes/rationalisation.

Question

Quizplus · Accepted Answer

Length of employment is not considered a fraud risk factor. Fraud risk factors typically include opportunities, incentives/pressures, and attitudes/rationalization.

Auditors Must Consider Whether There Are Any Fraud Risk Factors