Which One of the Following Statements Is True? Misstatements Found

Which one of the following statements is true? Misstatements found in the previous year's audit:

A) have a high likelihood of occurring again in the current year's audit.
B) and occurring again in the current year's audit would be an indication of management fraud.
C) and occurring again in the current year's audit would be an indication of employee fraud.
D) have little likelihood of occurring again in the current year's audit.