Please help with complete explanation

Projected misstatements refer to

a. Misstatements about which there is no doubt

b. Differences arising from management's judgments concerning accounting estimates that the auditor considers unreasonable, or the selection or application of accounting policies that the auditor considers inappropriate

c. The auditor's best estimate of misstatements in populations, involving the projection of misstatements identified in audit samples to the entire populations from which the samples were drawn

d. Misstatements that the auditor has accumulated during the audit and that management has not corrected