Final answer:
The auditing of the year-end cash balance includes a focus on the accuracy objective, which ensures the correct representation of cash in financial statements. Thus, the statement is true.
Step-by-step explanation:
When auditing the year-end cash balance, one of the areas of focus is indeed on the accuracy objective. The correct answer is A) True. Auditors must confirm that the cash balance reflected in a company's financial statements is accurate. This involves verifying the existence of the cash balances, the completeness of those balances, and that the amounts are presented fairly in accordance with relevant accounting standards.