According to International Auditing Standard (ISA) 240. the two types of intentional financial statement misstatements that are relevant to the auditor are
A . Misstatements resulting from fraudulent financial reporting and misstatements resulting from misappropriation of assets
B . Misstatements resulting from revenue manipulation and misstatements resulting from expense manipulation
C . Misstatements affecting the income statement and misstatements affecting the balance sheet
D . Immaterial misstatements and material misstatements
Answer: C