It Is Important That the Policies,procedures,and Key Decisions of Senior

Multiple Choice

It is important that the policies,procedures,and key decisions of senior management,the board of directors,and the audit committee be considered when developing a client risk profile because

A) they have a pervasive effect on the company.
B) they influence the most important decisions for the company.
C) it is required by accounting and auditing standards.
D) they have the effect of increasing client business risks.