In testing the existence assertion for an asset, an auditor ordinarily works from the: O A. Potentially unrecorded items to the financial statements. OB. Supporting evidence to the accounting records. O C. Financial statements to the potentially unrecorded items. O D. Accounting records to the supporting evidence Analytical procedures performed near the end of an audit suggest that several accounts have unexpected relationships. The results of these procedures most likely would indicate that O A. Additional tests of account balances and details are required. OB.Irregularities exist among the relevant account balances OC Internal control activities are not operating effectively, OD. Communication with the dient's audit committee and board of directors is necessary