Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 67

The primary purpose for obtaining an understanding of the entity's environment (including its internal control) in a financial statement audit is
A) To determine the nature, timing, and extent of substantive procedures to be performed.
B) To make consulting suggestions to the entity's management.
C) To obtain direct sufficient appropriate audit evidence to afford a reasonable basis for an opinion on the financial statements.
D) To determine whether the entity has changed any accounting principles.