Fraud Examination 4th Edition by Steve Albrecht,Chad Albrecht,Conan Albrecht ,Mark Zimbelman

Exercise 13

In the context of strategic reasoning, if an auditor only follows the established audit plan and does not consider other factors relating to the auditee, then this is an example of which of the following
A) Zero-order reasoning.
B) Higher-order reasoning.
C) First-order reasoning.
D) Fraudulent reasoning.