1. Dan and Asher are discussing the system of internal control for their current audit client, SeaBreeze LLC. Asher has inquired of Dan as to why the auditor needs to test a client's system of internal controls. Dan's most appropriate response to this question would be which of the following?

		The auditors will want to test SeaBreeze's system of internal control to determine whether or not the controls the client has put in place are operating effectively or not.
		The auditors will test SeaBreeze's system of internal control to ensure that detective controls are appropriately preventing errors during processing.
		The auditors will test SeaBreeze's system of internal control to ensure that it is functioning properly and eliminating all misstatements.
		None of these answer choices are correct.