Is it necessary to trace each amount to the master file? Why? A. No, because there is a level of materiality for misstatements that are allowed. Providing the auditor reviews the largest dollar amounts, the other amounts do not need to be traced. B. No, unless a significant number of misstatements is noted and it is determined that reliance cannot be placed upon the trial balance with less than 100% testing. C. Yes, because in order to accurately perform the audit procedure, the auditor is required to trace each amount from the client's accounts receivable trial balance by tracing individual customer names and amounts to the accounts receivable master file, and tracing the total to the general ledger. D. Yes, unless the auditor cannot because the client's accounts are not computerized in such a way to easily trace the amounts