A notable item is an item identified from the population being analyzed that has one or more characteristics that, for a relevant assertion, may I. Be indicative of a risk of an immaterial misstatement not previously identified. II. Be indicative of a risk of higher risk of material misstatement than anticipated by the auditor. III. Provide information useful in designing or tailoring procedures to address risks of material misstatement. Which items are correct? I and III II and III I, II, and III III only