Once the Auditor Has Decided on Procedures, the Acquisitions and Cash

Multiple Choice

Once the auditor has decided on procedures, the acquisitions and cash payments tests are typically performed:

A) concurrently, to achieve efficiency without reducing the effectiveness of the tests.
B) by different audit staff, to maintain independence.
C) separately, to maximise the effectiveness of the tests.
D) consecutively, to achieve efficiency without reducing the effectiveness of the tests.