You are helping to plan the audit for a client that is a U.S. public company. Your senior has indicated that it is important to modify the planned audit procedures to address assessed fraud risks. The senior also indicated that in responding to fraud risks, the plan should include audit procedures that specifically address the risk of management override of controls. Your senior asks for your suggestions on how planned audit procedures should respond to assessed fraud risks. As you are not sure how to answer this question, you decide to obtain a copy of the auditing standard that would most likely provide relevant guidance. You may want to refer to the Auditing Standards Exhibit in the inside front cover of this textbook to determine the appropriate standard. What standard would be most appropriate? What guidance does the standard provide?