In RBA,the subject of the audit is how well the management prevents fraud.

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RBA, or Risk-Based Auditing, involves identifying the risks associated with an organization's operations and then auditing those areas where there is a higher risk of material misstatement. While preventing fraud may be a goal of management, it is not the sole subject of the audit. The audit may also assess compliance with laws and regulations, the accuracy of financial reporting, and the effectiveness of internal controls.

In RBA,the Subject of the Audit Is How Well the Management