A. Auditors must inquire to other audit firms to see if they have detected fraud in any new or unusual ways that might be in connection with the company under current audit. B. Auditors must inquire to the audit committee about its views of the risks of fraud and whether the audit committee has knowledge of any fraud or suspected fraud. C. Auditors must make inquires of others within the entity whose duties lie outside the normal financial reporting lines of responsibility about the existence or suspicion of fraud. D. Auditors must look to similar companies within the same industry and determine if fraud or a weakness for fraud is detected within those companies for comparison purposes. E. Auditors must make inquires to the company's internal auditors to determine if they have performed any procedures to identify or detect fraud during the year. F. Auditors must inquire whether management has knowledge of any fraud or suspected fraud within the company