$6.$

An auditor has discovered a misstatement in the financial statements that management refuses to correct. Regarding this misstatement, which of the following statements is true?

Please add checkmark next to the correct answer$($s$).$

$1$ If the amount of the misstatement is less than performance materiality but more than the posting threshold, then the misstatement should be included on the Summary of Uncorrected Misstatements.

$2$ If the amount of the misstatement is more than performance materiality but less than the posting threshold, then the misstatement should be included on the Summary of Uncorrected Misstatements.

$3$ If the amount of the misstatement is less than both performance materiality and the posting threshold, then the misstatement should be included on the Summary of Uncorrected Misstatements.

$4$ If the amount of the misstatement is less than performance materiality, then the misstatement is considered trivial and can be ignored.

$5$ None of the above.