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D is corrent because overall responses to the risk of material misstatement due to fraud include (1) assigning personnel with particular skills relating to the area and considering the necessary extent of supervision to the audit, (2) increasing the consideration of management’s selection and application of accounting principles, and (3) making audit procedures less predictable.
A is incorrect because closer supervision, not less close supervision, is more likely to be appropriate.
B is incorrect because no such requirement for experience of all staff members exists.
C is incorrect because it is unlikely that increased emphasis on transactions in all areas of the audit will be necessary.