Directional Testing Creates Audit Efficiency by Taking Advantage of the Double-Entry

Multiple Choice

Directional testing creates audit efficiency by taking advantage of the double-entry bookkeeping system.Which of the following is not a primary reason for this effect?

A) misstatement of some accounts are more likely to occur in one direction than the other.
B) increase the persuasiveness of the evidence.
C) provides evidence on a complementary set of accounts.
D) some assertions are directional by nature.