The assessment of control risk can be made at any of the following times except a. Immediately

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The assessment of control risk can be made at any of the following times except

a. Immediately after obtaining an understanding of internal control.

b. After some tests of controls are performed concurrently with obtaining an understanding.

c. After the performance of additional tests of controls designed to additionally lower the assessment of control risk.

d. After performing all necessary substantive tests.

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Auditing An Assertions Approach

ISBN: 9780471134213

7th Edition

Authors: G. William Glezen, Donald H. Taylor

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