The sequence of steps in the auditor's consideration of internal control is as follows:
A. Obtain an understanding, design substantive test, perform tests of control, and make a preliminary assessment of control risk
B. Design substantive tests, obtain an understanding, perform tests of control, and make a preliminary assessment of control risk
C. Obtain an understanding, make a preliminary assessment of control risk, perform tests of control, design substantive procedures
D. Perform tests of control, obtain and understanding, make a preliminary assessment of control risk, design
Answer: Option C

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