Auditors Will Assess the Risk of Fraud by Considering _______

Multiple Choice

Auditors will assess the risk of fraud by considering _______.

A) fraud risk factors that may not be present, such as pressure and opportunities for management to commit fraud
B) fraud risk factors that may be present, such as pressure and opportunities for management to commit fraud
C) fraud risk factors that may be present, such as a lack of pressure and opportunities for management to commit fraud
D) management's opinion and statements on whether fraud is occurring or not