Which of the following statements regarding directional testing is correct?

A.In order to test the existence assertion, an auditor may select a sample of items and trace to their corresponding source documentation.

B.In order to ensure that an asset has not been overstated, an auditor may want to vouch to source documentation.

C.In order to ensure that an expense has not been understated, an auditor may want to test the existence assertion.

D. In order to test the completeness assertion, an auditor may select a sample of items from the accounting records, and vouch to their corresponding source documentation.