In Obtaining an Understanding of an Entity's Internal Control in a Financial

Multiple Choice

In obtaining an understanding of an entity's internal control in a financial statement audit of a nonpublic company, an auditor is not obligated to:

A) determine whether the control activities have been placed in operation.
B) perform procedures to understand the design of the internal control policies.
C) document the understanding of the entity's internal control components.
D) search for significant deficiencies in the operation of the internal control.