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

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

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