Who maintains a list of high risk and non cooperative countries and territories due to lack of effective amlcft system?

Who maintains a list of high risk and non cooperative countries and territories due to lack of effective amlcft system?
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.Prior to beginning the field work on a new audit engagement in which a CPA does not possess expertise in the industry in which the client operates, the CPA should a. Reduce audit risk by lowering the preliminary levels of materiality. b. Design special substantive tests to compensate for the lack of industry expertise. c. Engage financial experts familiar with the nature of the industry. d. Obtain a knowledge of matters that relates to the nature of the entity's business

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