When Auditors Are Performing Substantive Procedures and Identify Misstatements They

Multiple Choice

When auditors are performing substantive procedures and identify misstatements they did not expect, they _______.

A) reconsider their audit strategy and audit plan, and determine if the nature, timing, or extent of internal control testing needs to be modified
B) reconsider their audit strategy and audit plan, and determine if the nature, timing, or extent of substantive procedures need to be modified
C) should seek to obtain written representations from management as to the accuracy of the balances in question
D) should consider withdrawing from the engagement