When assessing whether the financial statements are$$ auditable, the auditor must consider

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Part $1$

A$.$

that if all of the transaction information is available only in electronic form without a visible audit$$ trail, the company cannot be audited.

B$.$

that the integrity of management and the adequacy of risk management are the two primary factors determining auditability.

C$.$

that the integrity of management and the adequacy of accounting records are the two primary factors determining auditability.

D$.$

the control risk before determining if the entity is auditable.