Why does GAAS specifically require auditors to examine the adjusting entries made by management as part of the closing process at the end of the accounting period to prepare the financial statements?

a. These should have been included with the routine, systematic journal entries made by accounting personnel.

b. These entries can be used by management to implement fraudulent financial reporting.

c. These entries are often used to cover up employees’ misappropriation of assets during the period.

d. These are non-routine, non-systematic journal entries and always have the highest risk.