To Address Heightened Risks of Fraud, the Auditor Can Do

Multiple Choice

To address heightened risks of fraud, the auditor can do all of the following except

A) use specialists to assist in evaluating the accuracy and reasonableness of management's key estimates.
B) decrease the amount of substantive tests.
C) use ACL or IDEA to search for fictitious revenue transactions.
D) use EXCEL to perform analytical procedures at the disaggregated level.