Was having doubts about question 20, please help and explain the right answer.

Tabe Test bam 1-2010 xG 83 + tate wunchujplcourse asesument id: 128024. I8course i 57193 1acenternt d. 025 Mtpc//b Q Sech QUESTION 19 Remaining Time: 38 minutes, 57 seconds Which of the following OA All assertions are equ Question Completion Status B The importance of at OC Assertiont related to accounts OD None of the above QUESTION 20 Which of the following is not a question an auditor considers in deciding whether to parsue a A Does the control promote operational efficency? O B Is it cost effective to test controls? OC Are controls operating effectively? OI the design of the coleciv lower control risk approach prior to substantive QUESTION 21 Which of the following factors affect the substantive procedures perfoermed in an audat? OA The subjectivity of accounting process Click Save and Submit to save and submit. Clek Save All Anscers to save all answers Save All Answers 5 7 8