試題詳解

20. In evaluating whether there is a sufficiently low probability of material misstatement in the financial statements, the auditors accumulate:
(A) Factual misstatements in the financial statements.
(B) Judgmental misstatements in the financial statements.
(C) Factual and judgmental misstatements in the financial statements.
(D) Factual, judgmental and projected misstatements and an allowance for undetected misstatements in the financial statements.