Which statement is false?

a. Characteristics that would make a misstatement material include: The misstatement makes it probable that the judgment of a reasonable person relying on the information would have been changed or influenced by the omission or misstatement.

b. Characteristics that would make a misstatement material include: The relative size of the misstatement.

c. Characteristics that would make a misstatement material include: The misstatement would have been viewed by a reasonable investor to have significantly altered the total mix of information available.

d. A misstatement is an error, only intentional, that exists in a transaction or financial statement account balance.