The Auditor Should Obtain Sufficient Knowledge of the Client's Information

The auditor should obtain sufficient knowledge of the client's information and communication system relevant to financial reporting to understand all of the following, except

A) Classes of transactions in the entity's operations that are significant to the financial statements, and how those transactions are processed, from initiation to inclusion in the financial statements.
B) The financial reporting process, including development of significant accounting estimates and inclusion of appropriate disclosures.
C) The means the entity uses to communicate roles, responsibilities, and significant matters relating to financial reporting.
D) Control activities related to each account balance, transaction class, and disclosure component in the financial statements or to every assertion relevant to them.