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C is corrent because when an analytical procedure discloses an unexpected difference it must be followed up on since a material misstatement may exist.
A is incorrect because a computer system may well have audit trails that exist only for a short time; this is less likely to indicate a material misstatement.
B is incorrect because such communication with other auditors is less likely to relate to a material misstatement.
D is incorrect because a chief financial officer may resist signing a representation letter for reasons other than existence of a material misstatement; accordingly, depending upon the circumstances, the auditor may or may not consider a misstatement likely.