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Which of the Following Actions Would Be Least Effective in a Case

Question 3

Multiple Choice

Which of the following actions would be least effective in a case where the auditor believes there is the risk of material misstatement from fraud?


A) Increasing the variety of tests performed
B) Ensuring that tests contain an element of unpredictability
C) Focus on areas that involve management judgement
D) Placing greater reliance on analytical procedures

Correct Answer:

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