$1$a$.$ Describe the auditor$$s responsibility for documenting and communicating misstatements identified during the audit to those charged with governance when the misstatements are:

$(1)$ Uncorrected misstatements that are clearly trivial to the financial statements;

$(2)$ Uncorrected misstatements that are more than clearly trivial, but not material to the financial statements; or

$(3)$ Corrected misstatements that are more than clearly trivial, but not material to the financial statements.

$($@$2$ marks each, total $6$ marks$)$

$1$b$.$ Describe the two methods with which auditors are supposed to evaluate uncorrected misstatements. $(4$ marks$)$