18 19 20 23 24 25 26 28 29 30 32 114"> Which of the following is true about the term "judgmental misstatement?" It refers to misstatements due to differences arising from accounting estimates that the auditor considers unreasonable or due to the inappropriate selection of accounting policies. It refers to the cumulative effect of misstatements from prior years on the current year's financial statements. It refers to misstatements that have been specifically identified by the auditor. It includes both identified misstatements and an estimate of unidentified misstatements