Which One of the Following Statements Is True

Multiple Choice

Which one of the following statements is true?

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