Which One of the Following Statements Is True

question 41

Multiple Choice

Which one of the following statements is true?

• A) Management's assertions follow and are closely related to the auditor's objectives.
• B) The auditor's primary responsibility is to find and disclose fraudulent management assertions.
• C) The auditor's objectives follow and are closely related to management assertions.
• D) Assertions about presentation and disclosure deal with whether the accounts have been included in the financial statements at appropriate amounts.