When Auditing for Fraud the Auditors Should Do All of the Following

Multiple Choice

When auditing for fraud the auditors should do all of the following except:

A) consider any unusual or unexpected relationships that have been identified in performing analytical procedures.
B) conduct a brainstorming session to discuss the risk of fraud.
C) only investigate areas where all three fraud risk factors are present.
D) examine journal entries and other adjustments for evidence of possible material fraud.