Which of the following is the most likely sequence of events an auditor might follow in considering internal control? A. An auditor performs additional tests of controls after the detailed substantive testing has been completed, because it may be more efficient to do so. B. An auditor performs tests of controls first, using the knowledge obtained from those tests to develop an understanding of internal control. C. An auditor performs tests of controls at the same time that he or she is obtaining an understanding of internal control, because it may be more efficient to do so. D. An auditor performs substantive tests prior to tests of controls, because a large number of substantive errors may help the auditor identify areas of weakness.