In the consideration of internal control,the auditor is basically concerned that it provides reasonable assurance that:
A)Management cannot override the system.
B)Operational efficiency has been achieved in accordance with management plans.
C)Misstatements have been prevented or detected.
D)Controls have not been circumvented by collusion.

Question

Quizplus · Accepted Answer

The primary concern of internal control is to prevent or detect misstatements in the financial statements. While the other choices may also be desirable outcomes of internal control, they are not the primary objective.

In the Consideration of Internal Control,the Auditor Is Basically Concerned