Which statement best describes the summary of uncorrected misstatements $($SUM$)$ de minimis posting level?

A: Level determines magnitude of an omission or misstatement of accounting information that may influence the economic decisions of users of the financial statements.

B: Level determines if the financial statements as a whole are fairly stated.

C: Level used to design further audit procedures at the FSLI or class of transaction level or for disclosures.

D: Level used to determine which identified misstatements exceed the 'clearly trivial' level.