when evidence of fraud ad errors arise in the accoutig fuctio many blame auditors without havnig a full grasp of the nature, purpose ad type of audit."

A. Describe Three (3) objectives of an internal control system

B. Describe Two (2) important procedures an auditor would carry out for each of the following audit stage.

i. Background research

ii. Preparatio of the audit plan

C. Distinguish between a sustantive test and a test of control.