Which of the following statements is true regarding the auditor’s assessment of a client’s internal control over financial reporting?

a. The auditor reviews management’s documentation of its internal control and management’s evaluation and findings related to internal control effectiveness. 

b. The auditor’s assessments of control deficiencies will be the same as management’s assessment of the same deficiencies. 

c. In testing controls, the auditor is only concerned about the client’s control environment and risk assessment. 

d. All of the above are true.