Which of the following is not true regarding indicators of possible management bias? a change in the method for making an accounting estimate based on a subjective assessment that there has been a change in circumstances may be regarded as an indicator of possible management bias for continuing audits, indicators of possible management bias identified during the audit of the preceding periods influence the planning and risk identification and assessment activities in the current period indicators of possible management bias constitute misstatements management bias can be difficult to detect at an account level. It may only be identified when considered in the aggregate of groups of accounting estimates or all accounting estimates, or when observed over a number of accounting periods