AU 34209 Explains That the Auditor Should Normally Concentrate on the the Key

Multiple Choice

AU 342.09 explains that the auditor should normally concentrate on the key factors and assumptions used by management including all of the following except those that are:

A) insignificant to the accounting estimate.
B) sensitive to variations.
C) subject to misstatement and bias.
D) deviations from historical patterns.
E) susceptible to misstatement and bias.