ich of the following is not a valid statement with regard to obtaining an understanding of internal control over financial reporting in an audit of ICFR (integrated audit)? 7. Whi a. The auditor uses a "top-down approach" to understand and identify entity-level controls. b. The auditor considers "scaling the audit" to effectively plan an audit engagement. e. The auditor only tests those controls that are important to his/her conclusions about whether the controls sufficiently address the risk of misstatement for each relevant assertion identified. d. The auditor uses "walkthroughs" to test and evaluate the effectiveness of controls