Silka Is in the Process of Performing an Audit

Silka is in the process of performing an audit. During the audit, Silka decided to change materiality. A valid reason for this would be

A) a new user of the financial statemens was identified.
B) a fraud was discovered in the accounts payable section.
C) materiality required the auditors to perform too many tests.
D) too many errors were found during testing.