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16. Which statement is false? A. SAS No. 99 indicates that auditors must be skeptical. B. Skepticism is an attitude that includes a questioning mind

16.

Which statement is false?

A. SAS No. 99 indicates that auditors must be skeptical.

B. Skepticism is an attitude that includes a questioning mind and a critical assessment of

audit evidence.

C. SAS No. 99 instructs auditors to question management about possible fraud.

D. Tests of controls by auditors are sufficient for auditors to catch fraud.

E. None of the above.

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