$($D$)$ Accounts receivable ledger is complete.

Question $32$

Factors that the auditor should consider as increasing the effectiveness of the audit committee include all of the following except whether:

It asks management difficult questions.

It is independent of management

It interacts regularly with internal auditors.

It is comprised almost exclusively of members of management, ensuring detailed knowledge of the company's operations.

Question $33$

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