The primary purpose for obtaining an understanding of an auditee’s internal control structure is to

a. Provide a basis for making constructive suggestions in a management letter.

b. Determine the nature, timing, and extent of tests to be performed in the audit.

c. Obtain sufficient appropriate evidential matter to afford a reasonable basis for an opinion on the financial statements under examination.

d. Provide information for a communication of internal control structure–related matters to management.