Auditors Consider Internal Control During the Audit of a Nonpublic

Multiple Choice

Auditors consider internal control during the audit of a nonpublic company:

A) For all the same purposes as on an audit of a public company.
B) To identify areas of risk and help to plan the financial statement audit.
C) To help to plan the financial statement audit and issue an opinion on effectiveness.
D) Only if they are sure it will be helpful when performing the financial statement audit.