A difference in a total account's value based on a projection of sample results to the entire population of the account. All misstatements found by the auditors Approach that does not include previous year uncorrected misstatements. Approach that indudes previous year uncorrected misstatements Contractual obligation General risk contingency Misstatements dealing with estimates Misstatements not reflected in the financial statements No doubt about amount of misstatement Possible loss, will be resolved in future Misstatements not reflected in the financial statements No doubt about amount of misstatement Possible loss, will be resolved in future Relevant to users understanding of audit Supplementary information