The Most Efficient Way for the Auditor to Determine Whether

The most efficient way for the auditor to determine whether the accounts in the business process are prepared in accordance with the applicable financial reporting framework used by the company is for the auditor to consider

A) misstatements that have occurred in the business process
B) misstatements that might occur in the business process and then gather evidence to see if the misstatements have occurred
C) misstatements that are reasonably certain to occur in the business process and then go gather evidence to see if the misstatements have occurred
D) intentional misstatements that might occur in the business process and then go gather evidence to see if the misstatements have occurred