2. Which statement is correct concerning the relevance of various types of controls to a financialstatement audit?
(A) An auditor may ordinarily ignore the consideration of controls when a substantive auditapproach is used.
(B) Controls over the reliability of financial reporting are ordinarily most directly relevant to anaudit, but other controls may also be relevant.
(C) Controls over safeguarding assets and liabilities are of primary importance, while controls overthe reliability of financial reporting may also be relevant.
(D) All controls are ordinarily relevant to an audit.