Question: According to the AICPA's Statement on Auditing Standards ( SAS ) No . 9 9 , what was the purpose of elevating fraud in the

According to the AICPA's Statement on Auditing Standards (SAS) No.99, what was the purpose of elevating fraud in the auditing process?
Group of answer choices
To change legal definitions of fraud in corporate litigation
To replace internal audit departments with external consultants
To completely shift the responsibility of fraud prevention to investors
To enhance auditor awareness and improve the likelihood of detecting fraud-related misstatements

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