10. Which of the following would the auditor be most concerned about regarding a heightened riskof intentional misstatement?
(A) Senior management emphasizes that it is very important to beat analyst estimates of earningsevery reporting period.
(B) Senior management emphasizes that budgeted amounts for expenses are to be achieved foreach reporting period or explained in the variance analysis report.
(C) Senior management emphasizes that job rotation is a worthwhile corporate objective.
(D) Senior management emphasizes that job evaluations are based on performance.