As Part of Understanding the Internal Control,an Auditor Is Not

Multiple Choice

As part of understanding the internal control,an auditor is not required to

A) Consider factors that affect the risk of material misstatement.
B) Ascertain whether internal control policies and activities have been placed in operation.
C) Identify the types of potential misstatements that can occur.
D) Obtain knowledge about the operating effectiveness of the client's internal control activities.