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

Exercise 98

In order to analyze financial statements for fraud, an auditor or fraud examiner should consider all of the following except:
A) The types of accounts that should be included in the financial statements.
B) The types of fraud to which the company is susceptible.
C) The nature of the company's business and industry.
D) The auditor should consider all of the above.