The dollar amount of some misstatements cannot be accurately measured. If$,$ for example, the client was unwilling to desclose an existing lawsuit, the materiality questions the auditor must evaluate in such a situation is:

a$.$ does it increase the auditor's exposure to lawsuts?

b$.$ how will it affect management's future decisions?

c$.$ What effect will it have on net income?

d$.$ what effect will it have on the users of the financial statements?