Which of the following types of procedures will be performed in an audit of internal control over financial reporting?
a. Procedures to obtain an understanding of internal controlb. Tests of controls
c. Both a and b
d. Either a or b, but not both
Which of the following types of procedures will be performed in an audit of internal control over financial reporting?
b. Tests of controls
c. Both a and b
d. Either a or b, but not both