There Are Several Reasons Why the Auditor Is Responsible for Reasonable

There are several reasons why the auditor is responsible for reasonable but not absolute assurance.One of them is that:

A) fraudulently prepared financial statements are often extremely difficult, but not impossible, for the auditor to detect.
B) accounting presentations contain complex estimates that can be convincing.
C) most audit evidence results from testing a sample of a population, and sampling involves minimal risk.
D) audit testing and the evaluation of test results require significant auditor judgement, and auditors can make errors in judgement.