14-4 Which of the following statements is false? a. Management’s incentives may bias their willingness to book, or corre

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14-4 Which of the following statements is false?
a. Management’s incentives may bias their willingness to book,
or correct, detected misstatements.
b. Known misstatements are those that arise from differences in
judgments of management concerning accounting estimates that the
auditor considers unreasonable, or the selection or application of
accounting policies that the auditor considers inappropriate.
c. Section 10A(b) of the Exchange Act requires auditors to take
action upon discovery of an illegal act even if it does not have a
material effect on the financial statements, including alerting
management and the audit committee.
d. The auditor evaluates the misstatements that have been posted
to the summary of unadjusted audit differences (SUAD) to determine
whether uncorrected misstatements are material—either individually
or in combination with other misstatements.