On completion of the audit, if the auditor finds the aggregate uncorrected misstatements are material, he or she should:

(a) re-evaluate the level of materiality used on the audit.

(b) perform more audit procedures and/or request management to make adjustments.

(c) issue a qualified audit opinion.

(d) record the difference in the permanent audit file for consideration in the following year’s audit.

Choose the best answer.