21. When performing fraud risk assessment, an example of a management objectives is A. Market share B. Increasing R&D C. Decreasing cost of goods sold D. All of the above are management objectives 22. True or False: As part of fraud risk assessment, the auditor must meet with the engagement team before fieldwork begins TRUE FALSE 23. When performing fraud risk assessment, management strategies are A. Objective approaches used by the auditor to achieve strategies B. Objective approaches used by management to achieve strategies C. Operational approaches used by the auditor to achieve objectives D. Operational approaches used by management to achieve objectives 24. When the client threatens to fire the auditor if they do not issue the opinion the client wants A. Undue influence B. Opinion Shopping C. Statutory Blackmail D. None of the above