In the Audit of Financial Statements,an Auditor's Primary Consideration Regarding

Multiple Choice

In the audit of financial statements,an auditor's primary consideration regarding an internal control policy or procedure is whether the policy or procedure

A) Reflects management's philosophy and operating style.
B) Affects management's financial statement assertions.
C) Provides adequate safeguards over access to assets.
D) Enhances management's decision-making processes.