ISA 230 Requires Auditors to Document Which of the Following

Multiple Choice

ISA 230 requires auditors to document which of the following matters related to the auditor's consideration of material misstatements due to fraud?

A) Reasons supporting a conclusion that there is not a significant risk of material improper expense recognition.
B) Procedures performed to obtain information necessary to identify and assess the risks of material fraud.
C) Results of the internal auditor's procedures performed to address the risk of management override of controls.
D) Discussions with management regarding separation of duties.