Which of the following is not a reason that the auditor must gain an understanding of the client's internal control system?
A)to better understand the client,its risks,and how it manages those risks.
B)to assess control risk and identify the types of financial statement misstatements that are most likely to occur.
C)to plan direct tests of account balances to determine if misstatements have occurred.
D)all are reasons why auditors must gain an understanding of the client's internal control system.

Question

Quizplus · Accepted Answer

All the options listed are valid reasons for why auditors must gain an understanding of the client's internal control system.

Which of the Following Is Not a Reason That the Auditor