If No Material Fluctuations Are Found Using Analytical Procedures and the Auditor

Multiple Choice

If no material fluctuations are found using analytical procedures and the auditor concludes that differences should not have occurred,

A) it will be necessary to increase the tests of details of balances.
B) other tests may be reduced.
C) it will be necessary to increase the tests of controls.
D) it will not be necessary to perform tests of details of balances.