Choice "B" is correct. If the auditor plans to rely on controls that have changed since they were last tested, the auditor should test the operating effectiveness of such controls in the current audit.
Choice "a" is incorrect. If the auditor plans to rely on controls that have changed since they were last tested, the auditor should test the operating effectiveness of such controls in the current audit. The auditor cannot document reliance on controls that have changed since they were last tested unless the auditor has tested the controls.
Choice "c" is incorrect. If the auditor plans to rely on controls that have changed since they were last tested, the auditor should test the operating effectiveness of such controls in the current audit. Inquiry alone does not provide sufficient evidence to form a conclusion regarding the operating effectiveness of controls.
Choice "d" is incorrect. The auditor does not report reliance on specific controls in the report on internal controls.