Which of the Following Best Describes the Concept of Key

Multiple Choice

Which of the following best describes the concept of key item testing?

A) the selection of items that are grouped together within the population of items available
B) the proportion of items tested that did not conform to the client's prescribed control procedure
C) focus is on selecting the largest transactions within a balance to obtain coverage of the total
D) the selection of items that an auditor believes should be included in the sample for testing