An auditor’s primary objective for obtaining an understanding of internal control is to

An auditor’s primary objective for obtaining an understanding of internal control is to

An auditor’s primary objective for obtaining an understanding of internal control is to:

A. Detect all material misstatements in the financial statements.

B. Determine the nature, timing, and extent of further audit procedures.

C. Evaluate the operating effectiveness of controls for the purpose of issuing an internal control report.

D. Provide a basis for the auditor’s opinion on internal control.

Answer: B

Explanation: Understanding internal control helps the auditor assess risk of material misstatement, to design subsequent audit procedures. Testing control effectiveness is a separate step.