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Three Factors the Auditor Considers When Assessing Control Risk Are

question 42

Essay

Three factors the auditor considers when assessing control risk are: the auditor's belief concerning the effectiveness of internal controls, the results of tests of controls, and the cost-effectiveness of a reduced assessed control risk.Identify the combination of conditions for these three factors that is required before a reduction in substantive testing is permitted.


Definitions:

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A demographic group within the Medicare insurance program, usually defined by the year of enrollment or eligibility.

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