Which of the Following Statements Is True

Which of the following statements is true?

A) Auditors have generally found that the most effective and efficient way to conduct an audit is to obtain some assurance for each class of transaction and for the ending balance of the related account.
B) Management's assertions follow and are closely related to the audit objectives.
C) The auditor's primary responsibility is to find and disclose fraudulent management assertions.
D) Assertions about presentation and disclosure deal with whether the accounts have been included in the financial statements at appropriate amounts.