For clients with multiple locations, the auditors_______.

A could vary which locations are tested each year and not change the type of audit procedures that are performed at the different locations

B could not vary which locations are tested each year, but instead vary the type of audit procedures that are performed at the different locations

C could vary which locations are tested each year and the type of audit procedures that are performed at the different locations

D should always hire another auditor to check other locations, and not attempt to do this themselves