A key lesson from the Bowlin study called, "Risk based auditing, strategic prompts, and auditor sensitivity to the strategic risk of fraud" is that auditors should respond to elevated fraud risk by: You Answered a. Spending relatively more audit effort on accounts that are seemingly more prone to misstatement. b. Spending roughly equal audit effort on accounts that are seemingly more prone to misstatement versus accounts that are not seemingly more prone to misstatement - consistent with a "Nash" equilibrium move. c. Spending relatively more audit effort on accounts that are seemingly less prone to misstateme