Which of the following is a correct statement regarding ? materiality?

A.Pervasiveness is not considered when comparing potential misstatements with a base or benchmark.

B.Misstatements must be compared with some benchmark before a decision can be made about the materiality level of the failure of a company to follow GAAP.

C.To evaluate overall? materiality, the auditor does not combine all unadjusted misstatements.

D.There are wellminus defined guidelines that enable auditors to determine if something is material.