When assessing risk control, the auditor must do all of the following except
A. assess control risk for each objective by evaluating the controls and deficiencies for each objective.
B. perform the detailed test of balances.
C. identify the key internal controls and deficiencies.
D. associate the key controls and deficiencies with the objectives.
Answer:B
When assessing risk control, the auditor must do all of the following except
A. assess control risk for each objective by evaluating the controls and deficiencies for each objective. B. perform the detailed test of balances. C. identify the key internal controls and deficiencies. D. associate the key controls and deficiencies with the objectives.