What does the underlying assumption of reasonable assurance regarding implementation of internal control mean? a. Auditors are reasonably assured that fraud has not occurred in the period. b. Auditors...

What does the underlying assumption of reasonable assurance regarding implementation of internal control mean?

a. Auditors are reasonably assured that fraud

has not occurred in the period.

b. Auditors are reasonably assured that employee carelessness can weaken an internal

control structure.

c. Implementation of the control procedure

should not have a significant adverse effect

on efficiency or profitability.

d. Management assertions about control effectiveness should provide auditors with reasonable assurance.

e. A control applies reasonably well to all forms

of computer technology.