Which of the following is a true statement related to materiality in GAGAS audits compared to financial statement audits performed in accordance with generally accepted auditing standards?

a$.$ It may be appropriate to use a lower materiality level due to public interest and accountability.

b$.$ A higher materiality is likely appropriate, as revenues are not a critical component in GAGAS audits.

c$.$ Materiality should be determined in consultation with the audited entity.

d$.$ Materiality is not applicable to determining whether to communicate an audit finding.