Significant Findings Are to Be Documented by the Auditor,including Actions

Significant findings are to be documented by the auditor,including actions taken to address them and the basis for the final conclusion reached.Findings that might be significant include

A) accounting for complex or unusual transactions or accounting estimates or uncertainties
B) results of audit procedures indicating that the financial statements or disclosure are not misstated or the need for an auditor to revise his previous assessment of the risk of misstatement
C) circumstances that made it relatively easy for the auditor to apply auditing procedures
D) findings that could result in modifications to management's report
E) adjustments that the auditor has proposed to the financial statements
F) both A and E
G) both B and D
H) both D and E