Which of the following statements is incorrect relating to evaluating misstatements and findings identified by the auditor?

a. the auditor should consider the aggregate effects of misstatements not corrected by the entity

b the auditor should consider the individual effects of misstatements not corrected by the entity

c. the auditor should consider misstatements that are clearly trivial

d. the auditor should consider the likely misstatements not only known misstatements

Risk assessment procedures performed to obtain evidence about the design and implementation of relevant controls include

a Analytical procedures

b Recalculation

c Tracing transactions or walkthrough

d External confirmation