Which of the following is not a required source of information for the auditors' assessment of fraud risk? A)Discussion among audit team members. B)Fraud risk factors. C)Results of tests of controls. D)Inquiry of management and others.

Question

Quizplus · Accepted Answer

The results of tests of controls are used to assess the effectiveness of internal controls, but they do not provide information on fraud risk specifically. Discussions among audit team members, fraud risk factors, and inquiries of management and others are all key sources of information for assessing fraud risk.

Which of the Following Is not a Required Source of Information