Question: The Fraud Stand - back work paper is: An optional work paper used to design the nature, timing and extent of procedures performed to respond

The Fraud Stand-back work paper is:
An optional work paper used to design the nature, timing and extent of procedures performed to respond to fraud risks.
Required for all audit engagements using the KPMG Clara workflow Enhanced.
An optional work paper to help with identifying fraud risk factors.
Required for all audit engagements using the KPMG Clara workflow Standard.
 The Fraud Stand-back work paper is: An optional work paper used

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