Which of the following circumstances would cause an auditor to consider whether material misstatements exist in an entity's financial statements?

Reportable Conditions not being corrected can be both material and pervasive hence are a huge indicator of possible misstatement.

Supporting Documentation if produced finally and appear to be authentic and appropriate points to a weak documentaion or filing system a total absence of such records can point towrds fraud hence a material mistatement.

Exception report seems like a good measure to monitor clerical errors hence they should have been corrected however if the number is alarming it can point to some such errors being unnoticed and still uncorrected.

Differences in physical stock count are common to account fr production losses, damages and rejected stock however if the numbers are large or point towards mismanagement of stock there is a risk of misstatement

I agree with Mr. Hassan

Mr. Abdullah Hassan answer correct answer