The Auditor's Primary Objective to Obtain an Understanding of Internal

Multiple Choice

The auditor's primary objective to obtain an understanding of internal control is that it must provide:

A) reasonable protection against client fraud and defalcations by client employees.
B) an understanding that is sufficient for the auditor to plan the audit adequately.
C) a basis for constructive suggestions to the client for improving the accounting system.
D) a method for safeguarding assets, checking the accuracy and reliability of accounting data, promoting operational efficiency, and encouraging adherence to prescribed managerial policies.