Describe the types of information that should be included in the auditor's working papers as evidence of the auditor's fraud assessment procedures. Auditing standards require that auditors document the following matters related to the auditor's consideration of material misstatements due to fraud: (Select all that apply.)

A.

Reasons supporting a conclusion that there is not a significant risk of material improper revenue recognition.

B.

The nature of communications about fraud made to management, the audit committee, or others.

C.

All interactions between the audit team, the audit committee, and internal audit regarding the collaboration of developing an audit procedure to eliminate the risk of fraud and overseeing the financial reporting process.

D.

Reasons supporting a conclusion that there is not a significant risk of improper expense recognition.

E.

Other conditions and analytical relationships indicating that additional auditing procedures or other responses were required, and the actions taken by the auditor.

F.

Significant decisions made during the discussion among engagement team personnel in planning the audit about the susceptibility of the entity's financial statements to material fraud, including how and when the discussion occurred and who participated.

G.

Procedures performed to obtain information necessary to identify and assess the risks of material fraud.

H.

Results of the procedures performed to address the risk of management override of controls.

I.

Specific risks of material fraud that were identified at both the overall financial statement level and the assertion level and a description of the auditor's responses to those risks