Which of the following statements is in

correct about walk

-

through

test

?

a.

A procedure required to be performed every year of audit and to verify the identified "what can go wrongs" that

have the potential to materially affect relevant financial statement assertions related to significant accounts and

disclosures within ea

ch sign

ificant class of transactions.

b.

This procedure may be treated as part of tests of control.

c.

This procedure is performed to evaluate the effectiveness of the design of controls and determine (confirm)

whether the controls are implemented (placed in ope

ration)

by the client.

d.

The nature and extent of walk

-

through tests performed by the auditor are such that they alone would provide

sufficient appropriate audit evidence to support a control risk assessment which is less than high