In Evaluating the Reasonableness of an Estimate, the Auditor Would

Multiple Choice

In evaluating the reasonableness of an estimate, the auditor would not normally concentrate on which of the following factors and assumptions?

A) Subjective judgments that introduce bias.
B) Deviations from historical patterns.
C) Amounts that are inconsistent with current economic trends.
D) All of these are a focus of the auditor regarding reasonable estimates.