Auditors’ understanding of the internal control in an entity provides information for

a. Determining whether members of the audit team have the required competence and capabilities to perform the audit.

b. Ascertaining the independence in mental attitude of members of the audit team.

c. Planning the professional development courses the audit staff needs to keep up to date with new auditing standards.

d. Planning the nature, timing, and extent of substantive procedures on an audit.