After Considering a Client's Internal Controls, an Auditor Has Concluded

Multiple Choice

After considering a client's internal controls, an auditor has concluded that they are well designed and are functioning as intended.Under these circumstances the auditor would most likely:

A) not increase the extent of predetermined substantive tests.
B) determine whether transactions are recorded to permit preparation of financial statements in conformity with generally accepted accounting principles.
C) perform reduced tests of controls to the extent outlined in the audit program.
D) determine the control procedures that should prevent or detect errors and irregularities.