In planning the engagement, auditors should obtain an understanding of internal control7 as it relates to the subject matter or assertion to which the auditors are attesting.
Auditors get an understanding of the internal controls that are in place in each non-profit.
mnli hypothesis: Auditors get an understanding of the internal controls that are in place in each non-profit. premise: In planning the engagement, auditors should obtain an understanding of internal control7 as it relates to the subject matter or assertion to which the auditors are attesting.