Explain why the auditor can be persuaded only with a reasonable level of assurance, rather than convinced, that the financial statements are correct. $($Select all that apply.$)$

$q,$

A$.$ The cost of accumulating evidence. It would be extremely costly for the auditor to gather enough evidence to be completely convinced.

B$.$ Even if evidence is not considered highly appropriate or accurate, the auditor may still conclude with a reasonable level of assurance that the financial statements are correct.

C$.$ The auditor does not always have sufficient time to inspect the client's documents and records to substantiate the information that is$,$ or should be$,$ included in the financial statements.