Which statement is false with respect to SAS No. 99 (now PCAOB AS 2401)?

a. SAS No. 99 supersedes SAS No.82.

b. An audit procedure to address the risk of management override would include examining journal entries and other adjustment

c. The management characteristics category in SAS No. 82 is significantly more important than those in the other two SAS No. 82 categories.

d. Unlike errors, fraud is intentional and usually involves deliberate concealment of the facts.

e. None of the above.