Question: If a client uses a service organization to process certain transactions: The auditors need to only obtain an understanding of the clients controls over processing

If a client uses a service organization to process certain transactions:
The auditors need to only obtain an understanding of the clients controls over processing the transactions.
The auditors need to only obtain an understanding of the controls over processing the transactions at the service organization.
The auditors should not perform tests of controls and rely exclusively on substantive testing of the transactions.
The auditors should obtain an understanding of all controls over the processing of transactions.

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