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    Auditing and Assurance Services Study Set 1
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    Exam 11: Fraud Auditing
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    Because Fraud Perpetrators Are Often Knowledgeable About Audit Procedures, SAS
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Because Fraud Perpetrators Are Often Knowledgeable About Audit Procedures, SAS

Question 17

Question 17

True/False

Because fraud perpetrators are often knowledgeable about audit procedures, SAS No. 99 requires auditors to incorporate unpredictability into the audit plan.

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