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According to ISA 210 Agreeing the terms of audit engagements the auditor needs to establish whether certain preconditions for an audit are present. As part of that process, the auditor will seek to obtain management management's agreement that it understands its responsibility for internal control necessary to enable preparation of financial statements free from material misstatement. If management refuses to acknowledge its responsibility for internal control, then what should the auditor do? A. Increase the level of controls testing when it comes to planning the audit B. Draw attention to the matter in the auditor's report C. Set control risk as high when it comes to performing the risk assessment D. Decline the engagement |