In Preparing a Working Paper for Tests of Controls, _______

Multiple Choice

In preparing a working paper for tests of controls, _______.

A) the auditor should defer preparation to the internal audit function
B) the auditor would ordinarily set out the purpose of the tests of the financial statement accounts identified
C) the auditor would ordinarily set out the purpose of the tests of the controls identified
D) the auditor should be careful to avoid bringing to management's attention any defective controls