Compared to other types of entity-level controls, the auditor finds easiest to test because their operation is readily verifiable. the A. control activities B. control environment C. risk assessment D. information and communication A top-down approach begins by A. considering what can go wrong in the financial statements B. considering which members of top management might be committing fraud C. assigning the highest ranking and most experienced members of an audit team to an audit D. sending questionnaires to top management to complete before interviewing any mid-level management employees Establishing an appropriate level of professional skepticism is achieved by A. gaining an understanding of the entity-level (or entity-wide) internal control components B. talking to the internal audit function C. discussions with the client's attorney D. a directive from the audit partner in charge Integrity and ethical behavior A. are provided by the auditor to the client in training sessions B. are of no concern, for they are always present C. are the products of the organization's ethical and behavioral standards D. should start at the bottom and work their way up the organization