When obtaining an understanding of an entity's internal control in a financial statement audit at...

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Accounting

When obtaining an understanding of an entity's internal control in a financial statement audit at a non-public company, an auditor is not obligated to:

Multiple Choice

A. document the understanding of the company's internal control system.

B. determine whether the control activities have been placed in operation.

C. search for significant deficiencies in the operation of the internal control system.

D. perform procedures to understand the design of the internal control system.

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