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 high-risk 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 25 percent or less of the Type A program threshold
Which Type B programs may the auditor exclude

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