State with reasons whether the following statements are correct or incorrect. (Answer any seven) (a) Misstatement in the financial statements is always because of a fraud. (b) Assertions refer to the representations by the auditor to consider the different types of the potential misstatements that may occur. (c) There is a very thin difference between advocacy threats and intimidation threats to an auditor while performing his duty. (d) In stratified sampling, the conclusion drawn on each stratum can be directly projected to the whole population. (e) With reference to General IT control, the objective of Data Center and Network Operations is to ensure that systems are developed, configured and implemented to meet financial reporting objectives.