Which of the following actions by the company auditor increases the potential to detect fraud?
a. comparing current procedure test results to a prior year
b. performing new procedures not conducted in prior years
c. assigning the same audit staff to the audit from year to year
d. carefully checking the audit test results
b
FEEDBACK: a. Incorrect; this is normally done
b. Correct; this prevents management from concealing fraud by anticipating auditor actions
c. Incorrect; this builds predictability and opportunity for management to conceal fraud
d. Incorrect; this is normally done
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