Question 23 1 pts The auditor begins selecting controls to test by -- asking management which controls they would prefer the auditor to test understanding the entity and the business and determining the risk of material fraud or error at the financial statement level checking the same controls as the prior year understanding the entity and all other industries and determining the risk of material fraud or error at the financial statement level D Question 24 1 pts The tolerable deviation rate relates to how many immaterial misstatements the auditor finds is the minimum rate of deviation from a prescribed control that an auditor is willing to accept and still use the planned assessed level of control risk refers to the extent that audit fees can go over the roughly agreed amount is the mandmum rate of deviation from a prescribed control that an auditor is willing to accept and still use the planned assessed level of control risk