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    Auditing Study Set 2
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    Exam 19: The Audit of Accounting Estimates: Basic Material Relating to Accounting Estimates
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    CAS 540 Refers to Management's Judgments That the Auditor Considers
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CAS 540 Refers to Management's Judgments That the Auditor Considers

Question 18

Question 18

Multiple Choice

CAS 540 refers to management's judgments that the auditor considers unreasonable as _________ misstatements.


A) likely aggregate
B) factual
C) projected
D) judgmental

Correct Answer:

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