Obtaining an understanding of internal control requires the auditor to reach a conclusion about the effectiveness of internal control, $2: An understanding of the control environment, risk assessment, and control activities provides the auditor with a specific knowledge of the entity's organizational structure, of methods used to communicate responsibility and authority,
$1: Obtaining an understanding of internal control requires the auditor to reach a conclusion about the effectiveness of internal control,
$2: An understanding of the control environment, risk assessment, and control activities provides the auditor with a specific knowledge of the entity's organizational structure, of methods used to communicate responsibility and authority, and of methods used by management to supervise the system.
$3: If the auditor assumes a maximum level of control risk, he/she should document the conclusion, although not necessarily the reason for the conclusion,
A: Ifall statements are correct.
B: If only one statement is correct.
C- If only two statements are correct.
D- If all statements are incorrect.
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