Below are steps in the process of tests of controls for assessing control risk. Indicate, using the correct letter, the phase in which the step belongs.
A: Problem recognition phase
B: Evidence collection phase
C: Evidence evaluation phase
____ 1. Define the deviation conditions.
____ 2. Calculate the sample deviation rate.
____ 3. Judge the deviation rate in relation to the tolerable rate.
____ 4. Determine the sample size.
____ 5. Define the population.
____ 6. Perform procedures to test the controls.
____ 7. Specify the audit objectives.
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2. C
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