Which is the most appropriate statement?

a. Audit will ascertain the objectives and system to deliver these objectives, and evaluate whether the controls in place are able to handle the significant risks that get in the way of achieving the objectives. Testing will determine whether what should be happening is actually happening in practice and provide evidence to support the audit opinion.

b. Audit will ascertain the objectives and system to deliver these objectives, and evaluate whether the controls in place are able to handle the significant risks that get in the way of achieving the objectives. Evaluation will determine whether what should be happening is actually happening in practice and provide evidence to support the audit opinion.

c. Audit will redefine the objectives and system to deliver these objectives, and evaluate whether the controls in place are able to handle the significant risks that get in the way of achieving the objectives. Testing will determine whether what should be happening is actually happening in practice and provide evidence to support the audit opinion.

d. Audit will ascertain the objectives and system to deliver these objectives, and evaluate whether the controls that are planned are able to handle the significant risks that get in the way of achieving the objectives. Testing will determine whether what should be happening is actually happening in practice and provide evidence to support the audit opinion.