If Auditors Believe There Is a Risk That Expenses Incurred

Multiple Choice

If auditors believe there is a risk that expenses incurred 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