In Actively Considering Fraud in the Financial Statement Audit,the Audit

Multiple Choice

In actively considering fraud in the financial statement audit,the audit team will most likely realize which of the following when performing substantive procedures?

A) Accounting journal entries may have been used to perpetrate a fraud.
B) Most fraud is not material enough to consider.
C) Journal entries do not supply enough evidence to detect fraud.
D) New technology prevents fraud more thoroughly than manual systems.