When auditing the existence assertion for an asset, auditors proceed from the a. Financial statement amounts back

Question:

When auditing the existence assertion for an asset, auditors proceed from the
a. Financial statement amounts back to the potentially unrecorded items.
b. Potentially unrecorded items forward to the financial statement amounts.
c. General ledger back to the supporting original transaction documents.
d. Supporting original transaction documents to the general ledger.