If an audit client does not have prenumbered$$ checks, what type of misstatement has a greater chance of$$ occurring?

A$.$

Without$$ prenumbering, the accounting staff may not record the checks in the proper order.

B$.$

Without$$ prenumbering, the expense recognition may be recorded in the wrong accounting period.

C$.$

Without$$ prenumbering, unauthorized and unrecorded checks may be more easily issued without detection until after they have cleared the bank.

D$.$

Without$$ prenumbering, there is no way to determine whether the checks have cleared the bank.