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When the Auditor Suspects That Fraud May Be Present, SAS

Question 4

Multiple Choice

When the auditor suspects that fraud may be present, SAS No. 99 requires the auditor to:


A) terminate the engagement with sufficient notice given to the client.
B) issue an adverse opinion or a disclaimer of opinion.
C) obtain additional evidence to determine whether material fraud has occurred.
D) re-issue the engagement letter.

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