An Important Part of Evaluating Whether the Financial Statements Are

An important part of evaluating whether the financial statements are fairly stated is summarising the misstatements uncovered in the audit.Whenever the auditor uncovers misstatements that are in themselves material:

A) it is necessary to combine individually immaterial misstatements with the material misstatements and make entries to correct the statements.
B) it is necessary to combine individually immaterial misstatements with the material misstatements and make full disclosure in the footnotes.
C) the trial balance should be adjusted to correct the statements.
D) no entries need be made, but footnote disclosure is required.