Which of the Following Is Not True Regarding Appropriate Tests

Which of the following is not true regarding appropriate tests of controls?

A) The auditor selects controls that are important to the auditor's conclusion about whether the organization's controls adequately address the assessed risk of material misstatement for the relevant debt and equity accounts.
B) The client's audit committee selects controls that are important to the auditor's conclusion about whether the organization's controls adequately address the assessed risk of material misstatement for the relevant debt and equity accounts.as of the client's year end.
C) The auditor will select both entity-wide and transaction controls for testing.
D) If the auditor wants to rely on controls for the financial statement audit,the auditor would test the operating effectiveness of those controls throughout the year.