Moving to another question will save this response. Question 16 Risk of material misstatement at the assertion level A. Is only relevant to account balances. B. Determines the nature, timing, and extent of further auditing procedures. C. Refers to risks that are pervasive to the financial statements as a whole. D. Consists of business risk and inherent risk. Esc Moving to another question will save this response. 72 13 EX lend % j 1 1 2 3 T 4% & 5 67 7 Q W E R T Y