Inquiries directed toward those charged with governance may most likely

• A. Relate to their activities concerning the design and effectiveness of the entity's internal control and whether management has satisfactorily responded to any findings from these activities.
• B. Help the auditor understand the environment in which the financial statements are prepared.
• C. Relate to changes in the entity's marketing strategies, sales trends or contractual arrangements with its customers.
• D. Help the auditor in evaluating the appropriateness of the selection and application of certain accounting policies.

Answer: (B)