3. Select the correct statement about confirming our understanding of the design and implementation of relevant controls:() A. We do not achieve both the objective of confirming our understanding and testing the control with the same procedure for application controls B.We should walk through every control that the entity has related to a SCOT or significant disclosure process C.When we have observed how a control is applied to one transaction, we do not have to make further inquiries of those performing the control D.When the control does not operate over our selected transaction, we select a new transaction on which the control has operated 4.What should we document when we perform subsequent event procedures? A. The name and position/title of the person from management we discussed the matter with B.Procedures we performed to corroborate and support these inquiries C. The sources of information we reviewed D.All of the above