Which of the Following Relatively Small Misstatements Would Most Likely

Multiple Choice

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

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 authorised.
D) An uncollectible account receivable that was not written off.