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Under GAAS, which of the following is NOT required as part of the auditors effort to assess the risk of fraud on audits? a asking

Under GAAS, which of the following is NOT required as part of the auditors effort to assess the risk of fraud on audits?

a asking management if they are aware of any fraud.

b Having a meeting among the audit team to brainstorm how fraud might be occurring

c considering the risk of payroll fraud

d considering the risk of fraudulent revenue recognition

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