In the Planning Process,the Auditor Assesses the Risk That Misstatements

Multiple Choice

In the planning process,the auditor assesses the risk that misstatements have occurred in the financial statements.The source of misstatements includes

A) inaccuracies in gathering or processing data used to audit the financial statements
B) the use of auditing standards that may be unreasonable or inappropriate
C) differences between the amount or classification of a financial statement item and what should have been reported under generally accepted auditing standards
D) omissions of financial statement explanations
E) financial statement disclosures that are not in accordance with generally accepted accounting principles