& Assurance Services(1) se 'Auditing & Assurance Services(1) Which of the following is not one of the Procedures to assess fraud risks Select one O a Risk assessment analytical procedures b. Evaluating audit findings c. Inquiries of management and other personnel d Discussion among engagement team ge & Assurance Services(1) Ee 'Auditing & Assurance Services(1) The auditors must have a sufficient understanding to assess the risks of material misstatement Select one True False Nedrag