Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

Exercise 40

If the financial reporting risks for a location are low and the entity has good entity-level controls, management may rely on which of the following for its assessment?
A) Documentation and test controls over specific risks.
B) Self-assessment processes in conjunction with entity-level controls.
C) Documentation and test entity-level controls over the entire entity.
D) Selective control test at that location.