Vorhies Identities Four Perspectives to Help CPAs Identify Key Internal

Vorhies identities four perspectives to help CPAs identify key internal control exceptions under the Sarbanes Oxley Act including:

A) An internal control deficiency caused by accounting manipulations
B) A large variance in an accounting estimate compared with the actual determined amount
C) A misstatement that changes a loss into income or vice versa
D) All were identified