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According to professional auditing standards, auditors should do which of the following as part of...

ACFE CFE-Fraud-Prevention-and-Deterrence Full Course Access
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According to professional auditing standards, auditors should do which of the following as part of addressing the assessed risks of material misstatement due to fraud in the financial statements?

A.

Incorporate an element of predictability in the selection of auditing procedures to be performed

B.

Consider the knowledge, skill, and ability levels of the individuals who are assigned significant audit responsibilities

C.

Disregard the entity's selection and application of accounting policies concerning complex transactions

D.

All of the above

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