Which One of the Following Statements Is False

Multiple Choice

Which one of the following statements is false?

A) Auditing includes the process of gathering evidence to test assertions.
B) No general audit program suits the needs for all situations.
C) Even though all audits are different, they can all be approached in the same manner.
D) All audits involve testing management's assertions contained in written communications to another party and independently gathering evidence to test the relevant assertions.