Which of the following is least likely included
in an auditor’s inquiry of management while
obtaining information to identify the risks of
material misstatement due to fraud?
a. Are financial reporting operations
controlled by and limited to one
location?
b. Does it have knowledge of fraud or
suspect fraud?
c. Does it have programs to mitigate fraud
risks?
d. Has it reported to the audit committee
the nature of the company's internal
control?
in an auditor’s inquiry of management while
obtaining information to identify the risks of
material misstatement due to fraud?
a. Are financial reporting operations
controlled by and limited to one
location?
b. Does it have knowledge of fraud or
suspect fraud?
c. Does it have programs to mitigate fraud
risks?
d. Has it reported to the audit committee
the nature of the company's internal
control?