S1: The primary purpose of performing compliance tests is to provide reasonable assurance that transactions are recorded at the amounts executed. s2: The process of analyzing subsidiary ledger...

S1: The primary purpose of performing compliance tests is to provide reasonable assurance that transactions are recorded at the amounts executed. s2: The process of analyzing subsidiary ledger accounts of accounts receivable to determine those accounts which are current, past due, and collective is called analysis. s3: Most of the information included in the permanent file are accumulated during the current year's audit.

A. all statements are true

B. all statements are false

C. S1 and S2 are true

D. S1 and S3 are true