The primary purpose for obtaining an understanding of a nonpublic audit client's internal control is to
a. provide the rational for the inherent risk assessment at the financial statement assertion level
b. provide information for a communication of internal control-related matters to management
c. provide a basis for making constructive suggestions in a management letter
d. determine the nature, timing and extent of tests to be performed in the audit
Answer: d. determine the nature, timing and extent of tests to be performed in the audit
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