Based on their testing, the audit team concluded that the total projected misstatements are as follows:

Sales: $235,506

Cash: $258,046

Land: $173,338

The cash misstatement amount is based on the result of a cash confirmation from a bank that was $258,046 less than the reported client balance. The misstatement in the Land account resulted from Argo's failure to remove the land from its books after donating it to charity. TheSummary of Discovered Misstatementstable below shows three sales transactions that contain misstatements.

Summary of Discovered Misstatements (Sales Account)
Selection Number	Reported Sale Amount	Audited Sale Amount	Misstatement	Notes
5	$86,178.46	$68,178.46	$18,000	Transposition error
17	$217,934.70	$0	$217,934.70	Recorded in wrong accounting period
21	$135,476.94	$135,905.64	$(428.70)	Incorrect amount recorded
		Total Misstatement	$235,506.00

Assume that the overstatement of the Cash account in this example was intentional. Without regard to your prior answers, how would the intentional overstatement of Cash or the intentional misstatement of any account within the financial statements influence your evaluation of the materiality of thatmisstatement? How would that information influence other aspects of the audit?