Why do auditors always audit the cash balance? (Several choices may be correct.)

A) Numerous transactions create a higher level of detection risk for the existence of cash.

B) Cash balance is usually a significant portion of total assets.

C) Cash is susceptible to theft.

D) Large volume of transactions create a higher inherent risk for completeness of cash.

E) Cash typically has a materiality that is greater, relative to its balance, than any other account balance.