Upon Consideration of a Client's System of Internal Control, When

Multiple Choice

Upon consideration of a client's system of internal control, when an auditor identifies areas with weaknesses, ________.

A) reduced substantive testing in this area will be appropriate to reach the desired level of assurance
B) increased substantive testing in this area will be appropriate to reach the desired level of assurance
C) the auditor should document the weaknesses and refer to them during next year's audit
D) the auditor should disclaim an opinion on those areas