Which One of the Following Statements Is True? in Deciding

Multiple Choice

Which one of the following statements is true? In deciding on substantive tests of transactions,

A) some procedures are commonly employed on every audit regardless of the circumstances.
B) all procedures are dependent on the adequacy of the controls and the results of the tests of controls.
C) results obtained in the prior year's audit will not affect the procedures used this year.
D) the materiality of the item will not influence the choice of procedures used.