Jemma and Marcus have been assigned to the audit team which has been tasked with auditing the financing activities of one of the firm's major attestation clients. Jemma has only recently joined the firm after graduating from college, and asks Marcus to explain what they are likely to see as they audit this area. Which of the following represents Marcus' best response to this question?

A		We will focus on auditing any debt and equity accounts the client has. These accounts are associated with raising capital to help fund asset purchases etc. We typically see less transactions in these accounts, but higher balances in the accounts themselves.
B		We are likely to see very similar items and characteristics that we noted before when we audited the client's current asset accounts. It tends to follow that all asset accounts follow a fairly similar auditing pattern.