The auditing standards have listed several circumstances that might cause quantitatively immaterial misstatements to be judged material. These include 0 misstatements that change a loss into income 0 the effect of the misstatement on compliance with loan covenants, contractual agreements and regulatory provisions 0 the existence of statutory or regulatory reporting requirements that might have an impact on quantitative levels 0 misstatements that have the effect of increasing employees' compensation O the effect of misclassifying income between operating and nonrecurring 0 both A and B 0 both C and E 0 both D and E