When Assessing the Client Which of the Following Factors Is

question 66

Multiple Choice

When assessing the client which of the following factors is considered pervasive and creates both an attitude and culture that affects the client's reporting system,the process of recording transactions,and the process of making estimates and adjustments.

• A)The control environment.
• B)Audit testing of processes and controls.
• C)Design and operation of controls.
• D)Inherent and control risk.

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