The Areas Where Management Is More Likely to Misstate Transactions

The areas where management is more likely to misstate transactions are riskier for the auditor because

A) the auditor will be the subject of legal action.
B) the auditor probably will not have enough time to identify these areas.
C) failing to correct the misstatements may lead to issuing a clean opinion on materially misstated financial statements.
D) failing to correct the misstatements may lead to issuing a qualified opinion on materially misstated financial statements.