In Planning the Audit, the Auditor Obtains a Sufficient Understanding

Multiple Choice

In planning the audit, the auditor obtains a sufficient understanding of the existing internal control. Which one of the following is not among the auditor's primary objectives for obtaining such knowledge?

A) Identify types of material misstatements.
B) Consider the factors that affect the risk of material misstatement.
C) Make constructive suggestions to the client for improvement.
D) Design effective substantive tests.