All of the Following Statements Regarding a Work Sheet Are

All of the following statements regarding a work sheet are true except:

A) A worksheet helps in preparing interim financial statements.
B) A worksheet is not useful in planning and organizing an audit of financial statements.
C) A worksheet shows the effects of proposed or "what-if" transactions.
D) A worksheet reduces possible errors when working with many accounts and adjustments.
E) A worksheet aids in the preparation of financial statements.