After Finishing the Procedures to Obtain an Understanding of Internal

Multiple Choice

After finishing the procedures to obtain an understanding of internal control in an audit engagement,the auditor should perform substantive test of transactions on

A) those controls that the auditor does not plan to rely upon.
B) those controls in which material weaknesses were identified.
C) those controls that have a material effect upon the financial statement balances.
D) a random sample of the controls that were reviewed.