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
✅ The correct answer is option C.