Which of the following is not a reason why an auditor obtains an understanding of internal controls? a$.$ The auditor must use the information to assess the risk of material misstatements arising from the lack of internal control. b$.$ Understanding the entity$$s internal control is a requirement of professional auditing standards. c$.$ It is the primary basis for the audit report. d$.$ It assists the auditor in designing the nature, timing, and extent of further audit procedures.