If new information comes to light that would cause the auditor to establish a different level of planning materiality, then the auditor _______.

		A. should examine the information and make adjustments to materiality as needed
		B. issue a qualified opinion as part of the audit report
		C. follow the auditing standards that recommend an appropriate percentage of total assets as a benchmark for planning materiality for all companies
		D. have management of the company select the appropriate benchmark for planning materiality