For Internal Control Testing Related to a Financial Reporting Process,the

For internal control testing related to a financial reporting process,the population is usually

A) all items in the class of transactions or account balance that the auditor feels are necessary to determine whether controls are effective for the year
B) all items in the class of transactions or account balance that the auditor feels are necessary to determine whether controls are effective at the end of the year
C) all items in the class of transactions or account balance that the auditor feels are necessary to determine whether controls are effective during the year
D) all items in the class of transactions or account balance that the auditor feels are necessary to determine whether controls are effective at the beginning of the year