According to Professional Audit Standards, How Might an Understanding of the Nature

Multiple Choice

According to professional audit standards, how might an understanding of the nature of fraud that may occur in the client organization be identified by an audit firm?

A) Fraud training courses from actual corporate fraud ex-criminals.
B) Conducting a brainstorming session with the members of the audit team.
C) Circulating a survey to the client company employees for completion.
D) Discussions with other audit firms.