The Auditor Begins Selecting Controls to Test by _______

question 8

Multiple Choice

The auditor begins selecting controls to test by _______.

• A)asking management which controls they would prefer the auditor to test
• B)checking the same controls as the prior year
• C)by understanding the entity and the business and determining the risk of material fraud or error at the financial statement level
• D)by understanding the entity and all other industries and determining the risk of material fraud or error at the financial statement level

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Definitions:

FERPA

The Family Educational Rights and Privacy Act, a federal law in the United States that protects the privacy of student education records.

Buckley Amendment

Also known as the Family Educational Rights and Privacy Act (FERPA), a federal law that protects the privacy of student education records.

Lax Confidentiality

A condition where confidentiality measures are insufficiently stringent, potentially allowing unauthorized access to sensitive information.

Parent Teachers Association

An organization that brings together parents and teachers to collaborate on school activities, student well-being, and educational improvements.