Which of the Following Statements About Forming an Audit Opinion

Which of the following statements about forming an audit opinion is FALSE?

A) Auditors need to form an opinion on whether the financial statements are presented fairly in all material respects and in accordance with GAAP.
B) The auditor must make a number of professional judgments as set out in CAS 700.
C) The auditor must decide whether the audit team has obtained sufficient appropriate audit evidence providing reasonable assurance that the financial statements as a whole are free from material misstatement due to fraud or error.
D) The auditor must decide if any uncorrected misstatements are material individually but not in aggregate.