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B is corrent because the auditor’s understanding of internal control allows him/her to determine the nature, timing, and extent of further audit procedures.
A is incorrect because, although the auditor is certainly concerned about incompatible functions, this is not the primary reason for the consideration of internal control.
C is incorrect because determination of the extent of analytical procedures is only a part of the reason the auditor considers the client’s internal control.
D is incorrect because fraud committed by management is only one of several types of internal control problems which may lead to financial statement misstatements.