Which statement is true regarding the trial balance and audit trial:

A) The trial balance exists when there is sufficient documentation to allow the tracing of a transaction from beginning to end or from the end back to the beginning.

B) In the audit trial, debit balances should be equal to credit balances to discover any error.

C) An audit trial exists when there is sufficient documentation to allow the tracing of a transaction from beginning to end or from the end back to the beginning, while the trial balance used to prepare the financial reports.

D) Both trial balance and audit trial have the same meaning and the same function.