SAS 57 Lists All of the Following Objectives in Evaluating

Multiple Choice

SAS 57 lists all of the following objectives in evaluating accounting estimates except:

A) the accounting estimates follow standard industry practices.
B) all accounting estimates that could be material to the financial statements have been developed.
C) the accounting estimates are reasonable in the circumstances.
D) the accounting estimates are presented in conformity with applicable accounting principles.
E) the accounting estimates are properly disclosed.