Why Should Auditors Be Particularly Concerned with "Miscellaneous," "Other," and "Clearing

Multiple Choice

Why should auditors be particularly concerned with "miscellaneous," "other," and "clearing" accounts classified as revenues or expenses?

A) These accounts are likely to relate to going-concern matters.
B) These accounts are often more difficult to audit using normal substantive procedures.
C) These accounts may represent attempts of earnings management.
D) These accounts are likely to require the assistance of a specialist.