When obtaining an understanding of internal control, the auditor should focus on the substance of the procedures rather than their form because:
　　A. Management may implement procedures whose costs exceed their benefits.
　　B. Management may establish appropriate procedures but not enforce compliance with them.
　　C. Management cannot override controls.
　　D. Management may not monitor the internal control design and execution over time.
　　Answer:B
　　Choice B is correct. The auditor should be more concerned with the effective functioning of controls than with their form (“实质重于形式”的精神).
　　Choice A is incorrect. The auditor should be more concerned with the effective functioning of controls than with their form.
　　Choice C is incorrect. Management generally will not implement procedures if the cost exceeds the benefit.
　　Choice D is incorrect. Management should monitor internal controls over time, but this is not related to substance over form concerns.