Question: In a risk-based audit: Auditors determine which audit findings constitute the highest risks. The results of a risk assessment determine which areas warrant additional audit

In a risk-based audit: 



Auditors determine which audit findings constitute the highest risks. 




The results of a risk assessment determine which areas warrant additional audit scrutiny. 




Auditors perform a risk assessment while performing an audit. 




Management determines which areas warrant additional audit scrutiny.

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