Which of the following is not an inherent part of Statement on Auditing Standards, No. 99/113? 1.

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Which of the following is not an inherent part of Statement on Auditing Standards, No. 99/113?
1. Greater scrutiny of the chief executive and chief financial officers personal financial condition

2. Enhanced professional skepticism 

3. Emphasis on pre-audit discussions such as brainstorming 

4. Emphasis on interviews with key personnel throughout the organization, including supervisors, managers, and executives

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Forensic Accounting And Fraud Examination

ISBN: 9781119494331

2nd Edition

Authors: Mary Jo Kranacher, Richard Riley

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