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【单选题】
对于审计过程中累积的错报,下列做法中,正确的是( )
A.
如果错报单独或汇总起来未超过实际执行的重要性，注册会计师可以不要求管理层更正
B.
如果错报不影响确定财务报表整体的重要性时选定的基准，注册会计师可以不要求管理层更正
C.
如果错报单独或汇总起来未超过财务报表整体的重要性，注册会计师可以不要求管理层更正
D.
注册会计师应当要求管理层更正审计过程中累积的所有错报
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enable people to think with the other hemisphere
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