When performing audit procedures on a client$$s control activities, the auditors are least likely to address control activities related to:

Multiple Choice

Controls over journal entries recorded in the general ledger and other adjustments made in the preparation of the financial statements.

Other controls that will enable the auditor to assess the risks of material misstatement at the assertion level and to design further audit procedures.

Controls that address a risk$$that is highly unlikely to occur.

Controls for which the auditor plans to test operating effectiveness in determining the nature, timing, and extent of substantive procedures.