The owner of UCC Frontals LTD$.$ has approached the managing partner of a CPA firm about conducting a first$-$time independent audit. While discussing the nature and scope of the audit, the owner of UCC Frontals LTD$.$ asks if it is really necessary for the auditor to gain an understanding of UCC Frontals LTD$.$ system of internal control. Which of the following responses would NOT be correct?

Question $2$Answer

A$.$

The auditor needs to gain an understanding of the client$$s internal control in order to assess risk.

B$.$

An understanding of internal control is necessary to support the audit opinion.

C$.$

Audit standards do not require the auditor to gain an understanding of the client$$s system of internal control since risk can be assessed by other means.

D$.$

Independent auditors can no longer assess control risk at a maximum without having support for that assessment.