Directional Testing Is Important to an Auditor Because of Which

Multiple Choice

Directional testing is important to an auditor because of which of the following factors?

A) Certain accounts are more prone to be misstated by overstatement than others.
B) The auditor must remain organized when conducting an audit.
C) The primary concern of the auditor is the understatement of asset and revenue accounts.
D) It tests for existence and completeness simultaneously.