After the Auditor Has Completed the Substantive Tests of Balances

Multiple Choice

After the auditor has completed the substantive tests of balances for the inventory process,he or she determines

A) whether the balance sheet accounts in the inventory process are prepared in accordance with the applicable financial reporting framework
B) whether the income statement accounts in the inventory process are prepared in accordance with the applicable financial reporting framework
C) whether the balance sheet accounts in the inventory process are audited in accordance with the applicable financial reporting framework
D) whether the income statement accounts in the inventory process are audited in accordance with the applicable financial reporting framework