When Obtaining an Understanding of an Entity's Internal Controls, an Auditor

When obtaining an understanding of an entity's internal controls, an auditor should concentrate on the substance of the controls rather than their form because:

A) The procedures may be operating effectively but may not be documented.
B) Management may establish appropriate procedures but not enforce compliance with them.
C) The procedures may be so inappropriate that no reliance is contemplated by the auditor.
D) Management may implement procedures whose costs exceed their benefits.

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