When Designing Tests of Details of Balances, an Important Point

Multiple Choice

When designing tests of details of balances, an important point to remember is

A) auditors emphasize income statement accounts.
B) the audit procedures selected depends heavily on whether planned evidence for a given objective is low, medium, or high.
C) if accounts receivable are overstated, then sales will be understated.
D) sales cutoff is the most important test of details of accounts receivable.