As Part of Gaining an Initial Understanding of Internal Control

Multiple Choice

As part of gaining an initial understanding of internal control, an auditor is required to do all of the following except:

A) consider factors that affect the risk of material misstatement.
B) ascertain whether internal control policies and procedures have been placed in operation.
C) identify the types of potential misstatements that can occur.
D) obtain knowledge about the operating effectiveness of the internal control.