Which of the Following Represents Fraud Procedures Used by Auditors

Multiple Choice

Which of the following represents fraud procedures used by auditors?

A) The auditor must disregard complex transactions for reasons of economic substance.
B) The auditor cannot allow the client to pressure the timing of the audit for early release of earnings.
C) The auditor must put less emphasis on capital additions and more on payroll.
D) The auditors must no longer use confirmations and move forward to internal verification.