When Performing an Integrated Audit (To Issue an Opinion on the Financial

Multiple Choice

When performing an integrated audit (to issue an opinion on the financial statements and an opinion on internal controls over financial reporting) , _______.

A) the auditor uses a top-down approach to determine which controls to select
B) the auditor uses a bottom-up approach to determine which controls to select
C) the auditor should be careful to issue the same audit opinion for both the financial statements and internal control
D) the auditor should be careful to issue different audit opinions for the financial statements and internal control