Final answer:
The auditor's objectives in terms of sales and cash collections activities remain unchanged between e-commerce and brick and mortar businesses, focusing on the same core auditing principles but employing different techniques.
Step-by-step explanation:
The auditor's objectives for the sales and cash collections activities when the client is primarily an e-commerce business as compared to a "brick and mortar" business are unchanged. The core principles of auditing such as completeness, accuracy, authorization, and cutoff remain the same regardless of the business type.
However, the auditor might have to use different techniques and focus areas due to the nature of transactions in e-commerce such as electronic transactions validations, data security, and online fraud prevention.
An auditor is a person or a firm appointed by a company to execute an audit.[1] To act as an auditor, a person should be certified by the regulatory authority of accounting and auditing or possess certain specified qualifications.
Generally, to act as an external auditor of the company, a person should have a certificate of practice from the regulatory authority.
Therefore, the correct answer is A) unchanged.