Kelly and jordan are writing a term paper together on the concept of "faithful representation" in the financial statements. kelly is assigned the task of defining it in the context of an amount being an estimate. which of the following statements should not be used by kelly in her description?

a. good faith attempt to gather evidence to support the amount
b. clear disclosure of an amount as an estimate
c. the nature and limitations of the estimating process
d. error free procedures in selecting and applying an appropriate process for developing the estimate