When Assessing Whether the Financial Statements Are Auditable, the Auditor

Multiple Choice

When assessing whether the financial statements are auditable, the auditor must consider

A) that the integrity of management and the adequacy of accounting records are the two primary factors determining auditability.
B) that the integrity of management and the adequacy of risk management are the two primary factors determining auditability.
C) that if all of the transaction information is available only in electronic form without a visible audit trail, the company cannot be audited.
D) the control risk before determining if the entity is auditable.