Question: Assessing control risk at a lower level involves all of the following except: A) Identifying specific controls to rely on. B) Concluding that controls are

Assessing control risk at a lower level involves all of the following except:

A) Identifying specific controls to rely on.

B) Concluding that controls are ineffective.

C) Performing tests of controls.

D) Analyzing the achieved level of control risk after performing tests of controls.

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