The Auditor's Primary Interest in the Control Environment Is on The

The auditor's primary interest in the control environment is on the:

A) effectiveness of detailed policies and procedures that have been built into the system.
B) pervasive effects that the attitudes and actions of management may have on the effectiveness of other internal controls.
C) existence of external factors such as absentee owners and/or regulators such as the SEC.
D) impact that the economic environment will have upon client operations.
E) classes of transactions in the entity's operations that are significant to the financial statements.