The auditor is expected to offer high, but not absolute, assurance about the degree of financial statements' freedom from material misstatements. Which of the following is generally not an acceptable excuse for that? Select one: O a. Two of these answers O b. He did not apply due professional care O c. Fraud may be well-concealed O d. Accounting includes a lot of subjectivity and personal judgment O e. He usually uses samples Of. None of these answers