Which of the following principles is within the control environment component of the seventeen COSO principles of internal control?

	A.	The organization demonstrates a commitment to attract, develop, and retain competent individuals in alignment with objectives.
	B.	The organization identifies risks to the achievement of its objectives across the entity and analyzes risk as a basis for determining how the risks should be managed.
	C.	The organization specifies objectives with sufficient clarity to enable the identification and assessment of risks relating to objectives.
	D.	The organization considers the potential for fraud in assessing the risks to the achievement of objectives.

The more assurance the auditor wants, _______.

	A.	the less representative a sample should be of the population, and the more testing the auditor needs to do
	B.	the more representative a sample should be of the population, but the less testing the auditor needs to do to gain efficiency
	C.	the more representative a sample should be of the population, and the more testing the auditor needs to do
	D.	the less representative a sample should be of the population, and the less testing the auditor needs to do

Ultimate responsibility for audit decisions, supervision of the team members, and the issuance of the final audit report rests with _______.

	A.	the audit partner
	B.	management
	C.	the audit committee
	D.	PCAOB