If an Auditor Suspects Management Is Overriding Controls Relating to the Closing

Multiple Choice

If an auditor suspects management is overriding controls relating to the closing process, the auditor should _________.

A) extend audit procedures to carefully check adjusting and allocating entries that are prepared at the end of the period
B) extend audit procedures to check all balance sheet accounts
C) obtain management's written representation in lieu of further audit procedures
D) make these audit procedures the focus of the audit engagement