Which of the following is true regarding the financial assertions?

A) Some assertions can be proved using only an evaluation of control effectiveness.
B) The evaluation of control effectiveness is only used because it is more efficient
than using only substantive procedures.
C) Some assertions are virtually impossible to prove without some evaluation of
control effectiveness.
D) All assertions can be proved using only substantive procedures, but it would be too
costly.


C) Some assertions are virtually impossible to prove without some evaluation of
control effectiveness.

Business

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