According to the PCAOB Guidance for Auditors of Smaller Public

Multiple Choice

According to the PCAOB Guidance for Auditors of Smaller Public Companies, which of the following important control characteristics is likely to exist in smaller companies?

A) Risk of management override.
B) Use of entity-level controls to achieve control objectives.
C) Limited opportunities for segregation of duties.
D) All of the above are important control characteristics existing in small company environments.