When planning the audit of internal controls for an issuer, the audit team should

When planning the audit of internal controls for an issuer, the audit team should


a. identify significant accounts, locations, and assertions
b. re-perform control activities performed by client employees to determine their effectiveness
c. conduct a walkthrough of the internal control process
d. make inquiries of employees regarding the existence of control activities


Answer: a. identify significant accounts, locations, and assertions


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