Which of the Following Is Not One of the Reasons

Multiple Choice

Which of the following is not one of the reasons that auditors provide only reasonable assurance on the financial statements?

A) The auditor commonly examines a sample, rather than the entire population of transactions.
B) Accounting presentations contain complex estimates which involve uncertainty.
C) Fraudulently prepared financial statements are often difficult to detect.
D) Auditors believe that reasonable assurance is sufficient in the vast majority of cases.