After Completing the Preliminary Phase of the Review of Internal

Multiple Choice

After completing the preliminary phase of the review of internal control, the auditor decides not to rely on the system to restrict substantive procedures. Documentation may be limited to the auditor's:

A) understanding of the internal control.
B) reasons for deciding not to extend the review.
C) basis for concluding that errors and fraud will be prevented.
D) completed internal control questionnaire.