Often, There Is a Large Number of Immaterial Errors Discovered

Often, there is a large number of immaterial errors discovered that do not require an adjustment at the time they are found.

A) Since there are a large number of these, the auditor would recommend adjusting entries to the client.
B) The auditor would never combine these individually immaterial amounts because that would mix dissimilar data.
C) Since these items are individually immaterial, the auditor would not recommend adjusting entries to the client.
D) The auditor must combine the individually immaterial errors and evaluate whether the combined amount is material.