Significant Findings Are to Be Documented by the Auditor,including Actions

Multiple Choice

Significant findings are to be documented by the auditor,including actions taken to address them and the basis for the final conclusion reached.Findings that might be significant include

A) accounting for complex or unusual assertions or accounting predictions
B) results of audit procedures indicating that the financial statements or disclosure are not misstated or the need for an auditor to revise his previous assessment of the risk of misstatement
C) circumstances that made it difficult for the auditor to apply auditing procedures
D) findings that could result in modifications to the auditor's report
E) adjustments that the auditor has made to the financial statements
F) both A and B
G) both C and D