Which of the following is not a qualitative characteristic that would cause a quantitatively immaterial misstatement to be deemed material? O The misstatement affects a company's compliance with debt covenants O The misstatement, when aggregated with other misstatements, collectively exceed tolerable misstatement O The misstatement is the result of fraud O The misstatement may have a material effect on a future period D

Which of the following is not a qualitative characteristic that would cause a quantitatively immaterial misstatement to be deemed material? The misstatement affects a company's compliance with debt covenants The misstatement, when aggregated with other misstatements, collectively exceed tolerable misstatement The misstatement is the result of fraud The misstatement may have a material effect on a future period