Question: Misstatements: (a) Are documented in the audit working papers. (b) Can be categorized as errors or judgemental misstatements. (c) Must be considered for their effect

Misstatements: 

(a) Are documented in the audit working papers. 

(b) Can be categorized as errors or judgemental misstatements. 

(c) Must be considered for their effect on the financial statements both individually and in aggregate. 

(d) All of the above.

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