67. Which of the following statements concerning materiality is not correct? A. When establishing the overall audit strategy, the auditor shall determine materiality for the financial statements as a whole. B. If, in the specific circumstances of the entity, there is one or more particular classes of transactions, account balances or disclosures for which misstatements of lesser amounts than materiality for the financial statements as a whole could reasonably be C. Determining materiality involves the exercise of professional judgment. D. The materiality level for the financial statements as a whole determined in the planning stage of the audit should not be affected by changes in the circumstances of the engagement