What Is the Motive Behind the PCAOB Integrated Audit Concept

Multiple Choice

What is the motive behind the PCAOB Integrated Audit Concept?

A) Elevation of importance of internal controls
B) Improvement of the quality and integrity of both internal controls over financial reporting and independent financial statement audits
C) Improvement of the speed and reliability of both corporate financial reporting and independent financial statement audits
D) Elevation of importance of independent financial statement audits