Which of the following is correct when applying a topdown approach to identify controls to test in an integrated audit?

a. For certain assertions, strong entity-level controls may allow the auditor to omit additional testing beyond those controls.

b. Starting at the top—controls over specific assertions—

the auditor should link to major accounts and reporting items.

c. The goal is to focus on details of accounting controls, while avoiding consideration of overall entity-level controls.

d. The goal is to focus on all controls related to assertions, omitting consideration of controls related to the financial statements.