Question: AU - C 2 4 0 ( formerly SAS No . 9 9 ) requires that an auditor perform three additional procedures to deal with
AUC formerly SAS No requires that an auditor perform three additional procedures to deal with the risk of management override of internal controls. Which of the following is one of those additional procedures:
A Perform a physical observation of inventories
B Confirm trade receivables
C Conduct a brainstorming session
D Evaluate the business rationale for significant unusual transactions
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