Which of the following does not represent a difficulty in using red flags as fraud indicators?

Which of the following does not represent a difficulty in using red flags as fraud indicators?
A . Many common red flags are also associated with situations where no fraud exists.
B . Some red flags are difficult to quantify or to evaluate.
C . Red flag information is only gathered in extraordinary circumstances.
D . The red flags literature is not well enough established to have a positive impact on auditing.

Answer: D

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