When the Results of Substantive Procedures Identify Misstatements, _______

Multiple Choice

When the results of substantive procedures identify misstatements, _______.

A) the auditors refer the misstatements to the prior auditor for correction
B) auditors consider whether the misstatements may be indicative of the need to re-evaluate inherent risk, control risk or fraud risk
C) auditors consider whether the misstatements may be indicative of the need to re-evaluate inherent risk only
D) auditors consider whether the misstatements may be indicative of the need to re-evaluate control risk only