Observation Is an Important Audit Technique Where the Auditor Can

Multiple Choice

Observation is an important audit technique where the auditor can use sight,hearing,touch,and smell.Observation needs to be used together with other audit techniques because

A) employees will often perform their procedures consistently over time.
B) it is a high-cost technique that is rarely used by auditors.
C) it is a point-in-time technique limited to the time of the observation.
D) auditors may not accurately observe and interpret what is happening.