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${15}^n$

Which of the following is the most likely sequence of events an auditor might follow in considering internal control?

A$.$ An audtor performs lests of controls at the same time that he or she is obtaining an understanding of internal con because it may be more eflicient to do so$.$

B$.$ An auditor performs addisional lests of controls ater the detailed substantive testing has been completed, becaus may be more efficient to do so$.$

C$.$ An audnor performs subthantive terts prior to lests of controls, because a large number of substantive errors may the auditor identify areas of weakness.

D$.$ An audtor performs lests of controls frat using the knowledge obtained from those tests to develop an understar of internal control.