If Actual Interest Expense Is Materially Larger Than the Auditor's

If actual interest expense is materially larger than the auditor's independent estimate,one possible cause could be

A) interest payments on unrecorded notes payable.
B) omitted payments of interest (i.e. ,underpayments) .
C) interest payments recorded at the wrong (lower) interest rate.
D) notes payable that were set up incorrectly as short-term notes.