In planning the audit, the auditor obtains a sufficient understanding of the existing internal control. Which one of the following is not among the auditor's primary objectives for obtaining such knowledge?

Question

Quizplus · Accepted Answer

Choice "C" is correct. Making constructive suggestions to the client is not a primary objective for obtaining an understanding of internal control, although it may be a desirable by-product of an audit engagement. Choices "A", "B", and "D" are incorrect, as the following are primary internal control planning objectives of an auditor in a financial statement audit: A. Identify types of potential material misstatements. B. Consider factors that affect the risk of material misstatements. D. Design effective substantive tests.

In Planning the Audit, the Auditor Obtains a Sufficient Understanding