Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

Exercise 33

In testing the existence assertion for an asset, an auditor ordinarily works from the
A) Financial statements to the potentially unrecorded items.
B) Potentially unrecorded items to the financial statements.
C) Accounting records to the supporting documents.
D) Supporting documents to the accounting records.