Select the statements about materiality that is false:

a) Materiality is a relative measure of the size of material misstatement that the auditor aims to discover when auditing the financial statements.

b) Items may be qualitatively material -that is, they may be smaller than the quantitative materiality threshold but still be deemed material.

c) The auditor sets materiality at the beginning of the audit and cannot change it.

d) The auditor exercises a significant amount of professional judgement when determining materiality.