登录之后可查看解析

A is corrent because the auditor’s report is based upon audit evidence which is obtained through the application of audit procedures to the financial statements and underlying accounting records.
B is incorrect because the examination of cash transactions is a specific substantive test which would not constitute most of the auditor’s work in formulating an opinion.
C is incorrect because the auditor’s consideration of internal control is encompassed in obtaining and examining audit evidence. Thus, obtaining and examining audit evidence requires more work than the study of internal control.
D is incorrect because comparing recorded accountability with assets is a specific test which would not constitute most of the auditor’s work in formulating an opinion.