Which of the Following Is Not Among the Characteristics of the Procedures

Multiple Choice

Which of the following is not among the characteristics of the procedures performed in completing the audit?

A) They are optional since they have only an indirect impact on the opinion to be expressed.
B) They involve many subjective judgments by the auditor.
C) They are performed after the balance sheet date.
D) They are usually performed by audit managers or other senior members of the audit team who have extensive audit experience with the client.
E) They do not pertain to specific transaction cycles or accounts.