In planning an audit, the auditors knowledge about the design of relevant internal control activities should be
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Question:
In planning an audit, the auditor’s knowledge about the design of relevant internal control activities should be used to
| A. Identify the types of potential misstatements that could occur. | ||
| B. Assess the operational efficiency of internal control. | ||
| C. Determine whether controls have been circumvented by collusion. | ||
| D. Document the assessed level of control risk. |
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