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C is corrent because the auditor should assess the risk that errors and fraud (which include mistakes, falsifications and omissions) may cause the financial statements to contain material misstatements.
A is incorrect because the probability that unreasonable accounting estimates result from unintentional bias or intentional attempts to misstate the financial statements is an example of a factor that may influence the auditor’s consideration of risk of material misstatements in the financial statements. A is incorrect because it is incomplete.
B is incorrect because the possibility that management fraud, defalcations, and the misappropriation of assets indicating the existence of illegal acts is one factor the auditor can use to assess the risk of management misrepresentation in the financial statements. B is incorrect because it is incomplete.
D is incorrect because the susceptibility of the accounting records to intentional manipulations, alterations, and the misapplication of accounting principles are examples of factors that may influence the auditor’s consideration of risk of material misstatement. D is incorrect because it is incomplete.