Which of the following does not accurately summarise auditor's requirements regarding internal control?

Which of the following does not accurately summarise auditor's requirements regarding internal control?


a. test controls- public entity yes; non public entity yes
b. documenting- public entity yes; non public entity yes
c. evaluating control risk- public entity yes; non public entity yes
d. understanding- public entity yes; non public entity yes


Answer: a. test controls- public entity yes; non public entity yes


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