Of the following, the best statement of the CPA's primary objective for gaining and understanding of internal control and, when deemed appropriate, performing tests of controls in a private company audit is that these activities are intended to provide:

a- training and development for staff accountants

b- reasonable protection against client fraud and defcalcations by client employees

c- a method for safegaurding assets, checking the accuracy and reliability of accounting data, promoting operational efficiency, and encouraging adherence to prescribed managerial policies

d -a basis for constructive suggestions to the client for improving the accounting system

e- a basis for reliance on the system and determining the scope of other auditing procedures