Which of the following is least likely to be considered in determining whether a misstatement pervasively misstates the financial statement?

Multiple Choice

A material misstatement represents a substantial proportion of the financial statements.

A disclosure is fundamental to users$$ understanding of the financial statements.

An immaterial misstatement is similar to one that occurred in the prior year.

A material misstatement is confined to specific elements, accounts, or items of the financial statements.