Auditors must obtain an understanding of internal control because

a. The financial statements determine the appropriate business processes and internal control framework.

b. It is critical when assessing the possibility that management controls have not addressed the business risks that could lead to the financial statements being misstated.

c. Audit control testing procedures must be focused on any control deficiencies and weaknesses that might exist.

d. They are responsible for implementing company-level controls and specific control activities in the auditee’s control framework.