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 that planned audit procedures be modified to address assessed fraud risks. The senior also indicated that in responding to fraud risks, the auditor should perform audit procedures to 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 Standards Appendix to the text to determine the appropriate standard. What standard would be most appropriate and what guidance does it provide?