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Which of the following types of oil and gas limited partnership programs is the riskiest?

A) Existing property. B) Developmental. C) Income. D) Exploratory.

The existence of audit risk is recognized by the statement in the auditors standard report that the auditor

a. Obtains reasonable assurance about whether the financial statements are free of material misstatement b. Asses the accounting principles used and evaluates the overall financial statement presentation c. Realizes that some matters, either individually or in the aggregate, are important, while other matters are not important d. Is responsible for expressing an opinion on the financial statements, which are the responsibility of management