When Designing Tests of Controls and Substantive Tests of Transactions

When designing tests of controls and substantive tests of transactions for cash receipts,it is important to remember that

A) the test of controls are designed to test for monetary misstatements.
B) auditors use the same methodology for designing tests of controls and substantive tests of transactions for cash receipts as they use for sales.
C) the tests of controls are not dependent on the controls the auditor identifies.
D) the tests of controls is not dependent on whether the company being audited is publicly traded.