The sequence of steps in the auditor’s consideration of internal control is asfollows –

• A. Obtain an understanding, design substantive test, perform tests of control, and make a preliminary assessment of control risk
• B. Design substantive tests, obtain an understanding, perform tests of control, and make a preliminary assessment of control risk
• C. Obtain an understanding, make a preliminary assessment of control risk, perform tests of control, design substantive procedures.
• D. Perform tests of control, obtain and understanding, make a preliminary assessment of control risk, design