SAS No. 99 does not specifically indicate which members of an audit engagement team must attend a brainstorming session.

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SAS No. 99 does not prescribe which members of an audit engagement team must attend a brainstorming session. The decision should be based on the auditor's professional judgment, considering the engagement's nature, complexity, and materiality. All relevant members of the team should participate in the discussion to identify areas where fraud might occur, but some members' attendance may not be necessary for the entire session.

SAS No 99 Does Not Specifically Indicate Which Members of an an Audit