Question: Which Type B programs may the auditor exclude from risk assessments when identifying high - risk Type B programs? A . Those that are new
Which Type B programs may the auditor exclude from risk assessments when identifying highrisk Type B programs?
A Those that are new to the auditee in the audit period
B Those that the auditee identifies as low risk
C Those that were audited as major programs in the prior audit period
D Those that are percent or less of the Type A program threshold
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