Statement on Auditing Standards (SAS) 99, Consideration of Fraud in a Financial Statement Audit, requires that the members of the audit team discuss the potential for material misstatement due to fraud in every audit. Paragraph .15 (AU Section 316.15) specifically requires auditors to consider three conditions generally present when fraud occurs. These three conditions—incentive (or pressure), opportunity, and rationalization (or attitude)—are derived from the work of Donald R. Cressey and known as the “fraud triangle.”