For misrepresentations in the financial statements to represent financial statement fraud, the misrepresentations must be $$ ; and $q,$ misrepresentations are called errors and are different than financial statement fraud

A$)$ intentional; intentional

B$)$ intentional; unintentional

C$)$ unintentional; intentional

D$)$ unintentional; unintentional

E$)$ none of the above