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CPA Exams
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Simandhar Education
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VG Learning Destination
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Crosswalk CPA Exam Review
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Website: https://www.crosswalkcpareview.com/
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AKPIS Institute
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Miles Education
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Website: https://mileseducation.com/cpa
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Test your preparation
QUESTION 1 AUD
In planning an audit, the auditor’s knowledge about the design of relevant internal control activities should be used to
A. Identify the types of potential misstatements that could occur.
B. Assess the operational efficiency of internal control.
C. Determine whether controls have been circumvented by collusion.
D. Document the assessed level of control risk.