25.Which of the following comes closest to outlining the auditors' responsibility for considering internal control in all financial statement audits?

a. Testing of internal controls is required for all audits and obtaining an understanding is highly recommended but not required.

b. Obtaining an understanding of the entity level internal control components and testing of all the controls.

c. Obtaining an understanding of internal controls is highly recommended but not required and testing internal controls is optional.

d. The auditor must obtain an understanding of internal controls is required but testing is not required.