Which of the following statements is true?

a. A forensic audit is more likely to use sampling than a GAAP compliance audit.

b. Doors to interrogation rooms should be closed and locked during accusatory interviews.

c. Hearsay testimony includes sensory perceptions of fact witnesses

d. Circumstantial evidence alone may prove a case, even if an unlikely but plausible interpretation of the evidence favors the Defendant

e. Financial statement fraud in publicly held companies is easier to prove in Federal than State courts.