Question

An auditor's sample for test of controls is least likely to be designed to:

A Discover material misstatements in account balances.
B Achieve assurance about the operating effectiveness of controls.
C Perform audit procedures that are appropriate in the circumstances.
D Provide a reasonable basis for conclusions about the population.
E Check the consistency of control application.
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RBI Grade B 2026 Phase 1 Memory Based Paper
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