Which of the following Assertion is inaccurate concerning the auditors inquiry regarding fraud? (a) Inquiries of management

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Which of the following Assertion is inaccurate concerning the auditor’s inquiry regarding fraud?

(a) Inquiries of management concerning its knowledge of fraud, alleged fraud, or suspected fraud affecting the company

(b) Inquiries of the audit committee, or its equivalent as to the fraud risks facing the company

(c) Inquiries of appropriate internal audit personnel regarding its knowledge of fraud

(d) Inquiries of the management structure

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