After remembering that auditor's responsibility around understanding and testing controls differs between public and private company clients, you ask yourself, $"$do the auditing standards require your team to gain an understanding of the client's internal controls?"

YES $-$ auditors are required to gain an understanding of their client's system of internal contolols even if the auditor is not required to and does not plan to conduct tests of controls

No $-$ auditors are not required to gain an understanding of their client's system of internal controls even if the auditor is not required to and does not plan to conduct tests of controls