In an Audit of Financial Statements in Accordance with Generally

Multiple Choice

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

A) Document the auditor's understanding of the entity's internal control.
B) Search for significant deficiencies in the operation of internal control.
C) Perform tests of controls to evaluate the effectiveness of the entity's information system relevant to financial reporting.
D) Determine whether controls operated effectively to prevent or detect material misstatements.