O 2/17 answered Qualitative lactors are applicable to materiality levels for particular classes of transactions, account balances or disclosures. The auditor considers the nature and other related matters of the items that might give risk to the risk of material misstatement such as Select an answer and submit. For keyboard navigation, use the up/down arrow keys to select an answer. the pervasiveness of the misstatement the effect of the misstatement on the financial report as a whole the significance of the misstatement to the particular entity portallar entity d all of the above