IntroductionNew auditing standards require audit team members to discuss the potential for material misstatement due to fraud. This discussion should include an exchange of ideas or "brainstorming" among members of the audit team on (1) how and where they believe an entity's financial statements might be likely to contain material misstatements arising from fraud, and (2) how management could commit and conceal fraudulent financial reporting. Brainstorming can take place during audit planning or during any part of the auditors' information gathering (and members of the audit engagement are expected to communicate fraud risk factors throughout). throughout the audit until its completion). Investigate the effects of brainstorming Keywords: Fraud risk, audit planning, nature of audit procedures, brainstormingResearch objectives The objectives of this research could be summarized as follows: • To ensure the importance of brainstorming in the fraud detection process. • Explore how brainstorming could improve the planning of audit procedures in response to fraud risk. Research Questions • Have previous academic research and audit contexts explained how brainstorming could improve the fraud detection process? • Do brainstorming groups of auditors design more effective audit procedures than those who do not99, Consideration of Fraud in a Financial Statement Audit, to replace SAS No. 82 (AICPA 2002), highlighting the new requirement that audit teams hold a brainstorming session at during which auditors will exchange ideas on areas where an entity's financial statements may be susceptible to fraud. This standard suggests that brainstorming will help auditors detect fraud. The inability to detect existing fraud in financial statements has proven to be very costly for audit firms. According to SAS No. 99, brainstorming is supposed to make the auditor more skeptical and also improve their fraud risk assessment and fraud investigation. It is therefore important to study the impact of brainstorming on auditors' assessment of fraud risks and to look for material misstatements during audit planning..