There Are Four Conditions That Give Rise to the Need

Multiple Choice

There are four conditions that give rise to the need for independent audits of financial statements. One of these conditions is complexity. In this context, complexity relates to all of the following except complexity:

A) of the accounting process.
B) in evaluating the quality of financial statements.
C) of financial statement preparation.
D) of the subject matter, or GAAP.
E) of the decision process.