An auditor finds several errors in the financial statements that the client prefers not to correct. The auditor determines that the errors are not material in the aggregate. Which of the following actions by the auditor is most appropriate?

A$.$ Document the errors in the summary of uncorrected errors and document the conclusion that the errors do not cause the financial statements to be misstated.

B$.$ Document the conclusion that the errors do not cause the financial statements to be misstated, but do not summarize uncorrected errors in the working papers.

C$.$ Summarize the uncorrected errors in the working papers, but do not document whether the errors cause the financial statements to be misstated.

D$.$ Do not summarize the uncorrected errors in the working papers, and do not document a conclusion about whether the uncorrected errors cause the financial statements to be misstated.