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B is corrent because the auditor must obtain a sufficient understanding of an entity’s control to assess the risk of material misstatement.
A is incorrect because audit evidence collected through tests of controls performed while obtaining an understanding of internal control will affect the auditor’s assessment of control risk more directly than detection risk.
C is incorrect because while flowcharts may be used to document the auditor’s understanding of internal control, this is not a primary objective.
D is incorrect because while tests of controls may be modified during the consideration of internal control, modification is not a primary objective.