To Obtain the Likely Misstatements for the Account Balance or Class

To obtain the likely misstatements for the account balance or class of transactions,auditors

A) divide the known misstatement by the likely misstatement
B) subtract the likely misstatement from the known misstatement
C) add the known misstatement to the likely misstatement
D) subtract the known misstatement from the likely misstatement
E) subtract the known misstatement from the projected misstatement