19. The objective of auditing procedures applied to segment information is to provide the auditor with a reasonable basis for concluding whether

a. The information is useful for comparing a segment of one enterprise with a similar segment of another enterprise.

b. Sufficient evidential matter has been obtained to allow the auditor to be associated with the segment information.

c. A separate opinion on the segment information is necessary due to inconsistent application of accounting principles.

d. The information is presented in conformity with the FASB guidance on segment information in relation to the financial statements taken as a whole.