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B is corrent. The control environment reflects the overall attitude, awareness, and actions of the board of directors, management, owners, and others concerning the importance of control and its emphasis in the entity.
A is incorrect because the overall attitude and awareness of an entity’s board of directors concerning the importance of internal control is reflected in its control environment.
A is incorrect because the overall attitude and awareness of an entity’s board of directors concerning the importance of internal control is reflected in its control environment.
D is incorrect because the overall attitude and awareness of an entity’s board of directors concerning the importance of internal control is reflected in its control environment.