When Obtaining an Understanding of an Entity's Internal Control in a Financial

Multiple Choice

When obtaining an understanding of an entity's internal control in a financial statement audit at a non-public company, an auditor is not obligated to:

A) determine whether the control activities have been placed in operation.
B) perform procedures to understand the design of the internal control system.
C) document the understanding of the company's internal control system.
D) search for significant deficiencies in the operation of the internal control system.