Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

Exercise 28

Auditing standards require auditors to make certain inquiries of management regarding fraud. Which of the following inquiries is required?
A) Whether management has ever intentionally violated the securities laws.
B) Whether management has any knowledge of fraud that has been perpetrated on or within the entity.
C) Management's attitudes toward regulatory authorities.
D) Management's attitude about hiring ethical employees.