登录之后可查看解析

B is corrent because the review of effectiveness of decision making policies is not a procedure when expressing an opinion on the financial statements. External auditors are primarily concerned with internal controls that affect recording, processing, summarizing, and reporting financial data.
A is incorrect because tests of balances (substantive tests) are performed for the purpose of expressing an opinion on the financial statements.
C is incorrect because obtaining an understanding of internal control is performed to lead to the expression of an opinion on the financial statements.
D is incorrect because tests of transactions (substantive tests) are performed for the purpose of expressing an opinion on the financial statements.