John and Sally are discussing a client$$s system of internal control, and how that system relates to financial statement assertions. John

advises Sally that despite what he has been told, he doesn$$t really understand the connection between these two areas. Which of the

following represents Sally$$s best response to this?

A$)$ There isn$$t really a connection between these two areas, as assertions themselves are separate and only relate to the

financial misstatements.

B$)$ These two areas are closely tied together, in that the assertions the auditor tests are implicit with the client$$s system of

internal control, and substantive testing is used to test internal control.

C$)$ A client$$s system of internal control and assertions are related, in the sense that the auditor attempts to determine where

internal control weaknesses may affect assertions.

D$)$ None of these answer choices are correct.