which of the following best describes why an auditor performs risk assessment procedures A) To...

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Accounting

which of the following best describes why an auditor performs risk assessment procedures

A) To develop recommendations for improvements in internal controls

B) To assess the risk of material misstatements and determine the types of further audit procedures to be performed.

C) To determine the extent of audit supervision required

D) To determine if fraud or illegal acts have occured.

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