Criticism of backflush accounting included all of the following EXCEPT$\_\_\_\_\_\_\_.$

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Part $1$

A$.$

the accounting system cannot pinpoint the uses of resources

B$.$

WIP exists but is not recorded

C$.$

$$ASPE$/$IFRS is not followed for external reporting purposes

D$.$

there is an absence of audit trails

E$.$

managers can keep track of operations by personal observation