During consideration of the accounting and internal control systems in a financial statement audit, an auditor is not obligated to:

(a) search for significant deficiencies in the operation of the accounting and internal control systems.

(b) understand the internal control environment and the accounting system.

(c) determine whether the control procedures relevant to audit planning have been placed in operation.

(d) perform procedures to understand the design of the accounting system.

Choose the best answer.