Accounting Information Systems 7th Edition by Cynthia Heagy,Constance Lehmann

Exercise 15

The primary objective of an external auditor in obtaining an understanding of a client's internal control is to provide the auditor with:
a. background information for the publication of audit findings.
b. knowledge necessary to assess client risk, plan the audit, and determine the nature, timing, and extent of testing.
c. a basis from which to modify tests of controls.
d. information necessary to test documentation controls.