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The Primary Objective of an External Auditor's Obtaining an Understanding

Question 4

Multiple Choice

The primary objective of an external auditor's obtaining an understanding of a client's internal control is to provide the auditor with which of the following?


A) Evidential matter to use in reducing detection risk.
B) Knowledge necessary to plan the audit and related testing.
C) A basis from which to modify tests of controls.
D) Information necessary to prepare flowcharts.

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