Directional Testing Is Important to an Auditor Because of Which

question 6

Multiple Choice

Directional testing is important to an auditor because of which of the following factors?

• A)Certain accounts are more prone to be misstated by overstatement than others.
• B)The auditor must remain organized when conducting an audit.
• C)The primary concern of the auditor is the understatement of asset and revenue accounts.
• D)It tests for existence and completeness simultaneously.