The risk of censorship means:

<p style="text-align:left;"><span><span>A -</span> <span>and</span> <span>without the</span> <span>presence of</span> <span>material misstatement</span> <span>discovered</span></span></p> <p style="text-align:left;"><span><span> through</span> <span>audit procedures</span></span></p> <p style="text-align:left;"><span> <span>B</span> <span>-</span> <span>the existence of</span> <span>material misstatement</span> <span>without</span> <span>discovered </span></span></p> <p style="text-align:left;"><span><span>through</span> <span>internal control system</span></span></p> <p style="text-align:left;"><span> <span>C</span> <span>-</span> <span>risk</span> <span>within the</span> <span>activities</span> <span>in</span> <span>the absence of a</span> <span>system of</span> <span>internal </span></span></p> <p style="text-align:left;"><span><span>control</span></span></p> <p style="text-align:left;"><span> <span>D -</span> <span>None of the</span> </span></p>