When designing tests of controls and substantive tests of transactions for cash receipts, it is important to remember that
选项：

A: the test of controls are designed to test for monetary misstatements. ;
B:auditors use the same methodology for designing tests of controls and substantive tests of transactions for cash receipts as they use for sales.;
C:the tests of controls are not dependent on the controls the auditor identifies.;
D:the tests of controls is not dependent on whether the company being audited is publicly traded.