If Auditors Believe There Is a Risk That Expensincurred Before

Multiple Choice

If auditors believe there is a risk that expensincurred before year-end will be excluded from the current year's expenses, they will:

A) Send out confirmation requests to a sample of the client's debtors.
B) Trace transactions recorded close to year-end to source documentation.
C) Perform analytical review analysis on the client's statement of financial position.
D) None of the above.