192. Incentive, pressure, opportunity, attitude and
the _______ factors.
a) Fraud Risk
b) Error Risk.
c) Risk.
d) Material.
Answer: a) Fraud Risk
 
MCQ revised for better understanding:
Incentive ,pressure ,opportunity,attitude are the _______ factors.
a)Fraud Risk.
b)Error Risk.
c)Risk.
d)Material .
Answer: a)Fraud Risk.