The auditor's evaluation of the likelihood of
material employee fraud is normally done
initially as a part of
a. The assessment of whether to accept the
audit engagement.
b. Understanding the entity's internal
control structure.
c. The Tests of Controls.
d. The Tests of Transactions
material employee fraud is normally done
initially as a part of
a. The assessment of whether to accept the
audit engagement.
b. Understanding the entity's internal
control structure.
c. The Tests of Controls.
d. The Tests of Transactions