Which of the following statements is correct with regard to the auditor's responsibility for proposing adjusting entries to correct detected misstatement under SAB 108? o The auditor should use the greater amount between the rollover method and iron curtain method in determining whether to propose an adjusting entry to correct material misstatement; The auditor has the option to use the amount under either the rollover method or iron curtain method in determining whether to propose an adjusting entry to correct material misstatement; The auditor should use the lower amount between the rollover method and iron curtain method in determining whether to propose an adjusting entry to correct material misstatement: The auditor should use the sum of the amount of the rollover method and iron curtain method in determining whether to propose an adjusting entry to correct material misstatement