25. Strong entity-level controls A. make it less likely that transaction-level controls will operate effectively B. make it more likely that transaction-level controls will operate effectively C. generally increase inherent risk D. have no bearing on inherent risk 26. Once auditors understand the flow of transactions, A. they will use their knowledge of assertions to understand what can go wrong B. they will use their knowledge of the client's legal history to understand what can go wrong C. they are ready to issue a clean audit opinion D. they should request the internal audit function begin the audit