In Evaluating Whether There Is a Sufficiently Low Probability of Material

In evaluating whether there is a sufficiently low probability of material misstatement in the financial statements, the auditors accumulate:

A) Likely misstatements in the financial statements.
B) Known misstatements in the financial statements.
C) Known, projected, and other estimated misstatements in the financial statements.
D) Known, projected, and potential misstatements in the financial statements.