Which two of the following require the auditor to obtain an understanding of an entity's internal control on all audit engagements?
A)AS 2201 An Audit of Internal Control over Financial Reporting that is Integrated with an Audit of Financial Statements
B)AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
C)AS 2815 The Meaning of "Present Fairly in Conformity with Generally Accepted Accounting Principles"
D)AS 6110 Compliance Auditing Considerations in Audits of Recipients of Governmental Financial Assistance

Question

Quizplus · Accepted Answer

AS 2201 and AU-C 315 both require the auditor to obtain an understanding of the entity's internal control. AS 2815 pertains to the interpretation of statements prepared in conformity with GAAP and AS 6110 pertains to auditing compliance with governmental financial assistance, neither of which specifically require an understanding of internal control.

Which Two of the Following Require the Auditor to Obtain