Misstatements discovered by an auditor were immaterial in the aggregate in prior years. Such misstatements should be:

Which of the following groups within an entity is typically in the best position to perpetrate a material fraud?

According to PCAOB standards which one of the following statements does not reflect a qualitative standard that should be considered when evaluating the materiality of an uncorrected misstatement or error?

An employee at a company being audited may be more likely to commit fraud if he or she feels which of the following?

Of the following, which best characterizes the auditor's exercise of professional skepticism?

Prior to or during the information gathering procedures for an audit, team members should discuss the potential for material misstatement dur to fraud. Of the following, which best characterizes the mind set that the audit team should maintain during this discussion?