Which of the Following Is Least Likely to Be Accurate

Which of the following is least likely to be accurate statement concerning characteristics of an audit?

A) An analysis of inventory turnover addresses whether the proper method of determining inventory costs--as contrasted to market values--is being applied.
B) Characteristics of the double entry bookkeeping system make it possible to test for overstated sales when tests of accounts receivable are being performed.
C) The direction of tests for overstatement errors is generally directed from the recorded entry to source documents.
D) Use of a perpetual rather than a periodic inventory system is likely to affect the nature of cutoff errors made at year-end.