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 suspect that material misstatements exist in a client's financial statements?

A) The assumptions used in developing the prior year's accounting estimates have changed.
B) Differences between reconciliations of control accounts and subsidiary records are not investigated.
C) Negative confirmation requests yield fewer responses than in the prior year's audit.
D) Management consults with another CPA firm about complex accounting matters.