Question $3$

$0\mathrm{.}25$ pts

$($TEXTBOOK#$)3.$ The primary

objective of an external auditor in

obtaining an understanding of a

client's internal control is to provide

the auditor with:

background information for the publication

of audit findings.

knowledge necessary to assess client risk,

plan the audit, and determine the nature,

timing, and extent of testing.

a basis from which to modify tests of

controls.

information necessary to test

documentation controls.