Question: Directional testing creates audit efficiency by taking advantage of the double - entry bookkeeping system. Which of the following is not a primary reason for

Directional testing creates audit efficiency by taking advantage of the double-entry bookkeeping system. Which of the following is not a primary reason for this effect?Misstatement of some accounts are more likely to occur in one direction than the other.Increase the persuasiveness of the evidence,Provides evidence on a complementary set of accounts.Some assertions are directignal by nature.

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