Which of the Following Statements Regarding Management Estimates Is FALSE

Which of the following statements regarding management estimates is FALSE?

A) Complications in audit evaluation can arise from measurements involving management estimates.
B) Auditors typically do not keep track of the differences between management estimates and the most reasonable estimates supported by audit evidence.
C) They also identify estimates with high risk due to forecast errors,and assess whether these are fairly presented in the circumstances.
D) In areas where GAAP are evolving,the auditor needs to exercise judgment,guided by general principles and reporting objectives,to assess fair presentation.