Auditing: Misstatements Review in Step 2 - Quantitative Factors and Materiality

In step 2, when considering the possibility of undetected misstatements, you consider quantitative factors to determine whether the aggregate of misstatements accumulated during the audit approaches the materiality level(s) used in planning and performing the audit. In this step, which misstatements do you review?

A. Uncorrected misstatements.

B. Corrected misstatements.

C. Projected misstatements.

D. Corrected and uncorrected misstatements.

D. Corrected and uncorrected misstatements.