In an Audit of Financial Statement in Accordance with Generally

Multiple Choice

In an audit of financial statement in accordance with generally accepted auditing standards, an auditor is required to:

A) Document the auditor's understanding of the client company's internal controls
B) Search for weaknesses in the operation of the client company's internal controls
C) Perform tests of controls to evaluate the effectiveness of the client company's internal controls
D) Determine whether controls are appropriately operating to prevent or detect material misstatements