Recomendations for fraud detection are included in SAS 99 (AU 316, and now PCAOB AS 2401). Which of the following recomendations does the AICPA consider to mainly within the purview of the CPA? 1) Brainstroming risks of fraud. O2) Increased professional skepticism. 3) Discussions with management. 4) Responding to managment override of controls.

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Recomendations for fraud detection are included in SAS 99 (AU 316, and now
PCAOB AS 2401). Which of the following recomendations does the AICPA consider
to mainly within the purview of the CPA?
1) Brainstroming risks of fraud.
O2) Increased professional skepticism.
3) Discussions with management.
4) Responding to managment override of controls.
5) Use of unpredictable audit tests-surprise procedures.
Transcribed Image Text:Recomendations for fraud detection are included in SAS 99 (AU 316, and now PCAOB AS 2401). Which of the following recomendations does the AICPA consider to mainly within the purview of the CPA? 1) Brainstroming risks of fraud. O2) Increased professional skepticism. 3) Discussions with management. 4) Responding to managment override of controls. 5) Use of unpredictable audit tests-surprise procedures.
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