Which of the Following Statements Is Correct

Multiple Choice

Which of the following statements is correct?

A) Tests of account balances can often provide evidence about the continued functioning of controls.
B) An ineffective entity-level control environment may allow the auditor to limit their tests of controls to enquiry and observation.
C) Auditors do not need to investigate any control exceptions identified during their testing.
D) Tests of account balances never provide evidence about the continued functioning of controls.