Question: The auditor begins selecting controls to test by O checking the same controls as the prior year by understanding the entity and all other industries

The auditor begins selecting controls to test by O checking the same controls as the prior year by understanding the entity and all other industries and determining the risk of material fraud or error at the financial statement level O asking management which controls they would prefer the auditor to test by understanding the entity and the business and determining the risk of material fraud or error at the financial statement level

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