SAS No. 99 requires auditors to conduct a brainstorming session to discuss the potential for...

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Accounting

SAS No. 99 requires auditors to conduct a brainstorming session to discuss the potential for fraud and how the auditor might respond to the risk of fraud. The standard does not provide a great deal of guidance on how this brainstorming session should take place. One of the three common pitfalls that should be avoided during brainstorming sessions is Social loafing.

Should we encourage " Social loafing:"? If not then, How?

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