Which of the Following Relatively Small Misstatements Most Likely Could

Multiple Choice

Which of the following relatively small misstatements most likely could have a material effect on an entity's financial statements?

A) An illegal payment to a foreign official that was not recorded.
B) A piece of obsolete office equipment that was not retired.
C) A petty cash fund disbursement that was not properly authorized.
D) An uncollectible account receivable that was not written off.