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Which of the following Is TRUE regarding the reporting of the fraud risk assessment results?

Which of the following Is TRUE regarding the reporting of the fraud risk assessment results?

A.

The fraud risk assessment report should be delivered in a style most suited to the language of the business

B.

The fraud risk assessment report should contain a detailed, comprehensive list of every assessment finding

C.

A fraud risk assessment report should reflect the assessment team ' s subjective persp ective regarding the risks identified

D.

All of the above

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