Which of the Following Statements Describes an Auditor's Obligation to Identify

Which of the following statements describes an auditor's obligation to identify deficiencies in the design or operation of internal control?

A) The auditor should design and apply tests of controls to discover significant deficiencies in internal control that could result in material misstatements.
B) The auditor need not search for significant deficiencies in internal control unless management requests an attestation that "no significant deficiencies in internal control were noted in the audit."
C) The auditor should search for significant deficiencies in internal control if the auditor expects that controls are operating effectively (i.e., if the auditor plans to rely on controls) .
D) The auditor need not search for significant deficiencies in internal control but should document and communicate any such deficiencies that are discovered.