During Consideration of Internal Control in a Financial Statement Audit

Multiple Choice

During consideration of internal control in a financial statement audit of a nonpublic company,an auditor is not obligated to

A) Search for significant deficiencies in the operation of internal control.
B) Understand the internal control environment and the information system.
C) Determine whether the controls relevant to audit planning have been placed in operation.
D) Perform procedures to understand the design of internal control.