With respect to evaluating audit evidence, which of the following statements is false?

a. The auditor evaluates the evidence gathered and decides whether it supports a favorable or unfavorable conclusion.

b. Auditors focus on detecting and reporting errors that significantly impact management’s interpretation of the audit findings.

c. To avoid lawsuits, the auditor seeks near absolute assurance that no material error exists in the information or process audited.

d. In all audit stages, findings and conclusions are documented in audit working papers.