Should the materiality of misstatements be considered individually or combined to be considered in aggregate with other

Question:

Should the materiality of misstatements be considered individually or combined to be considered in aggregate with other misstatements when considering whether the are misstated? When is a misstatement considered clearly trivial?

Financial Statements
Financial statements are the standardized formats to present the financial information related to a business or an organization for its users. Financial statements contain the historical information as well as current period’s financial...