According to SAS 99, the Auditor Should Ask Management About

Multiple Choice

According to SAS 99, the auditor should ask management about the risks of fraud and how they are addressed. Which of the following is not described as an issue that the auditor should ask management about?

A) Whether management has knowledge of fraud or suspected fraud
B) Management's understanding of the risk of fraud
C) Whether and how management communicates the company's financial results to its employees
D) Programs that the entity has established to prevent, deter, or detect fraud