Auditors also need to consider whether any reliance will be placed on internal controls in designing audit procedures.
Whether any reliance will be placed on internal controls in designing audit procedures, is something that auditors need to consider.
mnli hypothesis: Whether any reliance will be placed on internal controls in designing audit procedures, is something that auditors need to consider. premise: Auditors also need to consider whether any reliance will be placed on internal controls in designing audit procedures.