AS $2101\mathrm{.}31$ reads

"Obtaining an understanding of the company's business processes

assists the auditor in obtaining an understanding of how

transactions are initiated, authorized, processed, and

recorded." That allows the auditor

a$.$ To avoid doing work on non$-$systematic transactions

b$.$ To better understand what transactions are processed in a

systematic fashion rather than a non$-$systematic one

c$.$ To allow the auditor to evaluate the quality of the financial

function of the Company being audited

d$.$ To better understand how estimates are recorded in the

financial statements