The Auditor's Determination of Misstatements in an Account Should Include

Multiple Choice

The auditor's determination of misstatements in an account should include all of the following except:

A) known misstatements.
B) projected uncorrected misstatements through audit sampling techniques.
C) estimated misstatements detected through analytical procedures and quantified by other auditing procedures.
D) uncorrected misstatements specifically identified through substantive tests of details of transactions and balances.
E) corrected misstatements specifically detected by the tests of details.