Which of the Following Is an Engagement Attribute for an Audit

Multiple Choice

Which of the following is an engagement attribute for an audit of an entity that processes most of its financial data in electronic form without any paper documentation?

A) Discrete phases of planning, interim, and year-end fieldwork.
B) Increased effort to search for evidence of management fraud.
C) Performance of audit tests on a continuous basis.
D) Increased emphasis on the completeness assertion.