Which of the following statements is true?

A. Results of procedures performed in the financial statement audit should not be used when planning or performing the audit of Internal Controls over Financial Reporting (ICFR) required by SOX Section 404 and PCAOB #5.

B. The same engagement team is required to perform both the audit of ICFR and the financial statement audit.

C. The audit of ICFR involves more extensive tests of ICFR than those required to be performed in a financial statement audit.