22.

1. The evaluation of fairness in determining the appropriate opinion to express should include consideration of the qualitative aspects of the entitys accounting practices, including whether

   	A.	The accounting principles used are the most conservative available.
   	B.	The auditor and management agree with all the standards used in the reporting process.
   	C.	Management and those charged with governance agree with all the standards used in the reporting process.
   	D.	Indicators of possible bias exist in managements judgments.