An Auditor's Purpose for Performing Tests of Controls Is to Provide

An auditor's purpose for performing tests of controls is to provide reasonable assurance that:

A) Controls are operating effectively.
B) The risk that the auditor may unknowingly fail to modify the opinion on the financial statements is minimized.
C) Transactions are executed in accordance with management's authorization and access to assets is limited by a segregation of functions.
D) Transactions are recorded as necessary to permit the preparation of the financial statements in conformity with generally accepted accounting principles.