When Undertaking Tests of Controls for Revenues, Auditors Are More

Multiple Choice

When undertaking tests of controls for revenues, auditors are more concerned with controls associated with the occurrence assertion than they are with the completeness assertion because:

A) clients are more likely to overstate than understate revenues.
B) clients are more likely to understate than overstate revenues.
C) it is difficult to determine when services have been performed.
D) the allowance for doubtful accounts is often understated.