option a and b are incorrect

Your answer is incorrect. The partners of Seagrove CPAs have just completed their audit of a publicly-traded client's system of internal control, and have documented their understanding and conclusions accordingly. At this juncture, what are the auditors' next steps likely to be? The auditors will assess control risk and make any necessary modifications, and then proceed with determining the nature, timing, and extent of necessary tests of controls. The auditors are required to submit a formal report on internal control to client management, for review and approval. The auditing firm should review the assessed level of control risk, and proceed with determining the nature, timing, and extent of substantive procedures accordingly. The auditing firm is ready to issue an opinion on the financial statements, and should proceed with doing so after a careful review of all evidence gathered