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    Auditing and Assurance Services Study Set 2
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    Exam 12: Assessing Control Risk and Reporting on Internal Controls
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    When Making a Preliminary Assessment of Control Risk, the Starting
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When Making a Preliminary Assessment of Control Risk, the Starting

Question 86

Question 86

Multiple Choice

When making a preliminary assessment of control risk, the starting point for most auditors is


A) IT assessment controls.
B) assessment of entity level controls.
C) transaction-related controls.
D) fraud controls.

Correct Answer:

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