Question: During the consideration of internal control in a financial statement audit, an auditor is not obligated to a. Search for significant deficiencies in the operation

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

a. Search for significant deficiencies in the operation of the internal control.

b. Understand the internal control and the information system.

c. Determine whether the control activities relevant to audit planning have been implemented.

d. Perform procedures to understand the design of internal control.

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