For Internal Controls That Are Relevant to the Audit,the Auditor

Multiple Choice

For internal controls that are relevant to the audit,the auditor should

A) understand incentives of the company to misstate the financial statements
B) identify the relevant financial statement accounts with the greatest potential for misstatements
C) understand the design of the controls and the implementation of the controls
D) design audit procedures to determine that the accounts are fairly presented according to the applicable financial reporting framework