Qualitative factors 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 one: a. the effect of the misstatement on the financial report as a whole b. all of the above c. the significance of the misstatement to the particular entity d. the pervasiveness of the misstatement Previous page