The Auditing Standards Specify That Misstatements Are Considered to Be

The auditing standards specify that misstatements are considered to be material if

A) they individually or in the aggregate could reasonably be expected to influence the decisions of management
B) they could reasonably be expected to influence the decisions of knowledgeable users of the financial statements
C) the client determines that they could be expected to influence the decisions of outside users of the financial statements
D) they individually or in the aggregate could reasonably be expected to influence the decisions of users of the financial statements