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AU 240 requires auditors to document: Any specific risks of material misstatement due to fraud that were identified The discussion among engagement personnel regarding the

AU 240 requires auditors to document:

Any specific risks of material misstatement due to fraud that were identified

The discussion among engagement personnel regarding the susceptibility of the entity's financial statements to material misstatement due to fraud

The reasons supporting the auditor's conclusion if the auditor has not identified improper revenue recognition as a risk

All of the above

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