Which of the following groups/laws was the earliest to encourage auditors to incorporate fraud examination into audit

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Which of the following groups/laws was the earliest to encourage auditors to incorporate fraud examination into audit programs?
a. COSO
b. COBIT
c. PCAOB
d. SAS No. 99
e. Sarbanes-Oxley Act

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Accounting Information Systems

ISBN: 9781260571080

3rd International Edition

Authors: Vernon Richardson

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