Which of the following statements regarding fraud brainstorming on a financial statement audit is false?

A.One of the primary objectives of an audit team's brainstorming session is to set the proper "tone at the top" for conducting a quality audit engagement. B. Fraud risk brainstorming is a required risk assessment audit procedure. The requirement that fraud brainstorming be conducted with an attitude that "includes a C. questioning mind" is an attempt to model the maintenance of a proper degree of professional skepticism. D. AU-C 240 restricts fraud brainstorming only to the planning phase of the audit process, not requiring initial risk assessments to be updated as the audit progresses.