the question

QUESTION 9 You are an audit senior working on the Tam'o'shanta Limited (Tam'o'shanta) financial statements audit for the year ended 30 September 20X0. Overall materiality has been set at $350,000 and performance materiality is 80% of overall materiality. During audit planning you assessed the risk of fraud with respect to management override of controls to be a significant risk, particularly due to the increasing number of manual journals being processed in the last week of each month that are reversed immediately after month-end. When you review the manual journals, you notice that there is very little supporting documentation. In some instances the only support is a handwritten note that says 'as per financial controller'. The audit partner has asked you to ensure that audit testing addresses this significant risk. Which procedure is inappropriate when selecting journal entries for testing for the current year audit for Tam'o'shanta? O A. Selecting journal entries that were posted in the last week of the month and subsequently reversed immediately after month-end. O B. Selecting only journal entries with a dollar value between $270,000 and $279,999. O C. Selecting journal entries that have no supporting documentation. D. Selecting journal entries that have the note 'as per financial controller