If Tests of Controls Result in Identified Control Deficiencies,how Will

Multiple Choice

If tests of controls result in identified control deficiencies,how will the auditor assess those deficiencies?

A) By estimating interest expense based on average interest rates and average debt outstanding.
B) By comparing current year account balances with prior year account balances.
C) By determining their severity and the impact on the opinion of internal control effectiveness.
D) By calculating the long-term debt-to-equity ratio and performing a trend analysis with prior periods.