Which of the following tests form the basis for an auditor’s report on internal control over financial reporting?

Which of the following tests form the basis for an auditor’s report on internal control over financial reporting?

Which of the following tests form the basis for an auditor’s report on internal control over financial reporting?

    a.    Analytical procedures
    b.    Tests of transactions
    c.    Tests of controls
    d.    Tests of details of balances