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A is corrent because the auditor uses the knowledge provided by his/her understanding of internal control and the assessed level of the risks of material misstatement in determining the nature, timing, and extent of further audit procedures.
B is incorrect because knowledge provided by the understanding of internal control and the assessed level of the risks of material misstatement is not used to ascertain whether the chance of errors is minimized.
C is incorrect because an understanding of internal control and the assessed level of the risks of material misstatement is used for more than determining whether opportunities are available for committing and concealing irregularities. This knowledge is also used to ascertain whether the chance of errors is minimized.
D is incorrect because it is incomplete. For example, while auditors are concerned with the safeguarding of assets, they also need to determine whether the financial statement information is accurate.