In the Context of an Audit of Internal Controls, the Auditor

Multiple Choice

In the context of an audit of internal controls, the auditor must document all of the following except:

A) the extent to which he or she relied upon work performed by others.
B) the auditor's understanding and evaluation of the design of each of the components of the entity's internal control over financial reporting.
C) transcripts of the auditor's discussion with management concerning the points at which misstatements could occur.
D) the evaluation of any deficiencies discovered that could result in a modification of the auditor's report.