Assume that Rosanne Madden, CPA, is using 5% of net income before taxes, current assets, or current liabilities as her major guidelines for evaluating materiality. What qualitative factors should she also consider in deciding whether misstatements may be material? (Select all that apply.) A. Auditors expect no more than two misstatements in any one account. B. Amounts involving fraud are usually considered more important than unintentional errors of equal dollar amounts. C. Only misstatements that are overstatements must be considered. D. Misstatements that are otherwise immaterial may be material if they affect a trend in earnings. E. Misstatements involving fraud are considered equally important as unintentional errors since they both affect the audit. F. Misstatements that are otherwise minor may be material if there are possible consequences arising from contractual obligations