Directional Testing Creates Audit Efficiency by Taking Advantage of the Double-Entry

question 34

Multiple Choice

Directional testing creates audit efficiency by taking advantage of the double-entry bookkeeping system.Which of the following is not a primary reason for this effect?

• A)misstatement of some accounts are more likely to occur in one direction than the other.
• B)increase the persuasiveness of the evidence.
• C)provides evidence on a complementary set of accounts.
• D)some assertions are directional by nature.