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Which of the following is not a required source of information for the auditors' assessment of fraud risk? A. Discussion among audit team members. B.
Which of the following is not a required source of information for the auditors' assessment of fraud risk?
A. Discussion among audit team members. | ||
B. Fraud risk factors. | ||
C. Results of tests of controls. | ||
D. Inquiry of management and others. |
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