In making judgements about materiality at the account balance level, the auditor must consider the relationship between it and materiality at financial report level as a whole. This should lead the auditor to plan the audit to detect misstatements that:

A. Are individually material to the statements taken as a whole.

B. Are individually immaterial to the statements taken as a whole.

C. Bring the cumulative total of known misstatements to the level of materiality established by management.

D. May be immaterial individually, but may aggregate with misstatements in other accounts to a material level.