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What is the primary reasonfraud can be difficult for auditors to detect?
What is the primary reason
fraud can be difficult for auditors to detect?
Auditors are not required to assess internalcontrols
Auditors are not required to assess internal
controls
Auditors do not test all transactions
Fraud often involves sophisticated schemes anddeliberate concealment
Fraud often involves sophisticated schemes and
deliberate concealment
Auditors focus only on low-risk areas
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