When the results of substantive procedures identify misstatements,

a. auditors consider whether the misstatements may be indicative of the need to re-evaluate inherent risk only

b. auditors consider whether the misstatements may be indicative of the need to re -evaluate control risk only

c. the auditors refer the misstatements to the prior auditor for correction

d. auditors consider whether the misstatements may be indicative of the need to reevaluate inherent risk, control risk or fraud

When the results of substantive procedures identify misstatements, auditors consider whether the misstatements may be indicative of the need to re-evaluate inherent risk only auditors consider whether the misstatements may be indicative of the need to re-evaluate control risk only the auditors refer the misstatements to the prior auditor for correction auditors consider whether the misstatements may be indicative of the need to re-evaluate inherent risk, control risk or fraud risk