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Prior To, or in Conjunction With, the Information-Gathering Procedures for an Audit

Question 63

Multiple Choice

Prior to, or in conjunction with, the information-gathering procedures for an audit, audit team members should discuss the potential for material misstatement due to fraud. Which of the following best characterizes the mind-set that the audit team should maintain during this discussion?


A) Presumptive.
B) Judgmental.
C) Criticizing.
D) Questioning.

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