Which of the Following Circumstances Most Likely Would Cause an Auditor

Multiple Choice

Which of the following circumstances most likely would cause an auditor to consider whether material misstatements exist in an entity's financial statements?

A) Supporting records that should be readily available are frequently not produced when requested.
B) Significant deficiencies in internal control previously communicated have not been corrected.
C) Clerical errors are listed on a monthly computer-generated exception report.
D) Differences are discovered during the client's annual physical inventory count.