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

Multiple Choice

In obtaining an understanding of an entity's internal control in a financial statement audit, an auditor is not obligated to:

A) Determine whether the control activities have been implemented.
B) Perform procedures to understand the design of internal control.
C) Document the understanding of the entity's internal control components.
D) Search for significant deficiencies in the operation of internal control.