If an Auditor Has Determined That the Client Has an Excellent

Multiple Choice

If an auditor has determined that the client has an excellent internal control structure:

A) business risk is significantly reduced.
B) the type of evidence required changes, but not the quantity.
C) the amount of audit evidence to be collected might be reduced relative to a situation where the control structure is not adequate.
D) the auditor can conclude that there is reasonable assurance that the financial statements do not contain material misstatements.