Under SAS 99, financial statement auditors are required to make inquires of all but which of the following individuals or groups about possible fraudulent activity or red flags

a. Management
b. Audit committee members
c. Internal audit personnel
d. Shareholders

d
FEEDBACK: a. Incorrect.
b. Incorrect.
c. Incorrect.
d. Correct. They are required to make enquiries about management , audit committee members, internal audit personnel and other employees but not shareholders.