Which statement is false?

a. The AICPA does not require auditors to carry out specific forensic techniques.

b. The AICPA states that companies should not use the forensic services of their ex- ternal auditors, unless it pertains to the annual audit.

c. Doug Carmichael faults auditors for not adopting forensic techniques.

d. WorldCom's external auditors missed about $21 billion of improperly booked items.

e. The threat of a future investigation reduc- es the occurrence of fraudulent behavior from about 75 percent to 43 percent.