Choose the correct statement$($s$)$ regarding an auditor's final assessment, near the end of an audit, of significant accounting estimates made by management:

Multiple Choice

Recalculating most estimates is typical at this stage.

Overly conservative estimates are preferable to overly aggressive estimates.

A company's accounting for compensation plans involving stock options requires little additional scrutiny if the stock is publicly traded at a known market price.

Estimates are reconsidered in relation to the financial statements as a whole.