If new information becomes available that could require a reevaluation of the quantitative

level of materiality applied during an audit of an issuer, then the auditor should:

A$.$ Not change the materiality level once it has been established.

B$.$ Lower the materiality level, but not raise it$.$

C$.$ Raise the materiality level, but not lower it$.$

D$.$ Raise or lower the materiality level as appropriate to the situation