Question: wHICH OF THE FOLLWING IS A REASON THAT THE AUDITOR OBTAINS AN UNDERSTANDING OF THE CLIENT'S INTERNAL CONTROL OVER FINANCIAL REPORTING? a: this understanding is

wHICH OF THE FOLLWING IS A REASON THAT THE AUDITOR OBTAINS AN UNDERSTANDING OF THE CLIENT'S INTERNAL CONTROL OVER FINANCIAL REPORTING?

a: this understanding is required by professional auditing standards

b: understanding of internal control is needed to properly plan the audit

c. this understanding helps an auditor assess a client's risks of material misstatement

d: all of the above

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