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  3. which is the correct order for the following steps

which is the correct order for the following steps in a financial statement audit to...

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Accounting

which is the correct order for the following steps in a financial statement audit to occur?
a. Issue the audit report; perform subtractive testing: review the internal control system: evaluate managements credentials.
b. Preform substantive testing: evaluate managements credentials: review the internal control system: Issue the audit report;
c. review the internal control system: valuate managements credentials: Issue the audit report;: Preform substantive testing:
d. evaluate managements credentials: review the internal control system: Preform substantive testing: Issue the audit report

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