Further Audit Procedures Include A)Option a
B)Option B
C)Option C
D)Option D

Further audit procedures include: $\begin{array}{lll}&\text { Risk assessment procedures }&\text { Tests of controls }\\\text { A. } & \text { Yes } & \text { Yes } \\\text { B. } & \text { Yes } & \text { No } \\\text { C. } & \text { No } & \text { Yes } \\\text { D. } & \text { No } & \text { No }\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D