A. The auditors should regard the misstatement as immatenal to the audit because the omitted amount is less than the quantitative materiality threshold

B. The auditors should reconsider the reliability of the audit evidence they have previously obtained.

C. The auditors should only consider the evidence if they can determine that the actions meet the legal definition of fraud.

D. The auditors should assume that all audit evidence collected previously is unreliable and withdraw from the audit engagement.