During the course of an audit, immaterial misstatements may be detected. The auditor should do which of the following?

permanently pass on these immaterial misstatements as they do not individually impact the financial statements.

request that management footnote the immaterial misstatements in the financial statements for fair presentation.

accumulate all of the known and projected misstatements to determine if the impact is material in the aggregate.

roll them forward for three years when they will become material enough to adjust.