Deleting the contents of a cell also removes the format that has been applied to the cell

A long text value in a cell overlaps into the display of adjacent columns when the cells in the adjacent columns are empty

Indicate whether the statement is true or false.

Which statement is not correct?

A. Auditors gather evidence using tests of controls and substantive tests. B. The most important element in determining the level of materiality is the mathematical formula. C. Auditors express an opinion in their audit report. D. Auditors compare evidence to established criteria.