The Auditor's BEST Defence When Material Misstatements Are NOT Uncovered

Multiple Choice

The auditor's BEST defence when material misstatements are NOT uncovered in the audit is that:

A) the audit was conducted in accordance with Australian accounting standards.
B) the audit was conducted in accordance with auditor judgement.
C) the audit was conducted in accordance with Australian auditing standards.
D) misstatements are the responsibility of management.