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Which of the following would cause an auditor to assess control risk at a higher level? 1) The control is an authorization/approval control rather than

Which of the following would cause an auditor to assess control risk at a higher level? 1) The control is an authorization/approval control rather than a management review control. 2) There have been no changes in the design of the control in the current period. 3) The control was tested in the prior years' audits and does not have a history of deficiencies. 4)There is a significant amount of estimation involved in the operation of the control.

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