Which of the following is not a risk in Preparing the budget process of the General Ledger and Financial Reporting cycle? a. Underestimating expenditure and overestimating revenue b. Errors in entering budget figures c. Approving budgets that do not consider the changing conditions of the future period d. All of the options are risks Which of the following is not a risk in Preparing the budget process of the General Ledger and Financial Reporting cycle? a. Underestimating expenditure and overestimating revenue b. Errors in entering budget figures c. Approving budgets that do not consider the changing conditions of the future period d. All of the options are risks