登录之后可查看解析

A is corrent because the auditor considers and documents his/her understanding of internal control to assist in determining the proper nature, timing, and extent of substantive tests.
B is incorrect because the auditor need not withdraw from the engagement when a material weakness exists in the internal control. The effect of the condition is that the auditor will not rely on the weak controls when determining the proper nature, timing, and extent of substantive tests.
C is incorrect because audit activities need not be suspended when the auditor identifies a material weakness in the client’s internal control structure. As a result of this weakness, the auditor will not rely on that particular control.
D is incorrect because no scope limitation is indicated although a condition in internal control does exist.