Why is C incorrect?

COLLAPSE

This is an opportunity for discussion. Explain why C is incorrect (please don't repeat the answer I provide in the solutions).

[8] The preparer of a federal income tax return signs a preparers declaration that states,Under penalties of perjury, I declare that I have examined thisreturn and accompanying schedules and statements, and to thebest of my knowledge and belief, they are true, correct, andaccurately list all amounts and sources of income I received duringthe tax year. Declaration of preparer (other than the taxpayer) isbased on all information of which preparer has any knowledge.A member of the AICPA who signs this declaration as preparer of a clients tax return warrantsthat

A. Information furnished by the client was relied upon in preparing the tax return unless itappeared incorrect, inconsistent, or incomplete.

B. Information furnished by the client was audited in accordance with GAAS.

C. All available evidence in support of material assertions in the tax return was audited inaccordance with GAAS.

D. All available evidence in support of material assertions in the tax return was documented.