Question: A primary objective of procedures performed to obtain an understanding of internal control is to provide an auditor with a. Knowledge necessary to assess the

A primary objective of procedures performed to obtain an understanding of internal control is to provide an auditor with

a. Knowledge necessary to assess the risks of material misstatements.

b. Evidence to use in assessing inherent risk.

c. A basis for modifying tests of controls.

d. An evaluation of the consistency of application of management’s policies.

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