also consider in deciding whether misstatements may be material? (Select all that apply.) A. Auditors expect no more than two misstatements in any one account. B. Misstatements that are otherwise immaterial may be material if they affect a trend in earnings. C. Only misstatements that are overstatements must be considered. D. Misstatements that are otherwise minor may be material if there are possible consequences arising from contractual obligations. E. Amounts involving fraud are usually considered more important than unintentional errors of equal dollar amounts. F. Misstatements involving fraud are considered equally important as unintentional errors since they both affect the audit