Which of the Following Statements Is Accurate About "Fraud Risk

Multiple Choice

Which of the following statements is accurate about "fraud risk factors" considered when conducting an audit?

A) Factors whose presence indicates that fraud exists.
B) Factors whose presence often have been observed in circumstances where frauds have occurred.
C) Factors whose presence will require modification to planned audit procedures.
D) Factors obtained during the audit which lead to required communications with the audit committee.