Auditors Are More Concerned with the Occurrence Assertion for Revenues

Multiple Choice

Auditors are more concerned with the occurrence assertion for revenues than 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 often is understated.