The auditor's process of selecting relevant controls to test includes

A.Identifying the entity level controls that relate to each relevant assertion at the transaction level and only testing those controls.

B.identifying key controls that are important to the auditor's conclusion about whether the overall system of internal controls sufficiently addresses the RMM for each relevant assertion.

C.always testing the same controls that were tested in the prior year.

D.asking management which controls they would prefer the auditor to test.