(A) A matter is material only if it changes the audit report (X)
(B) A matter is material if the auditor and the directors both decide that further work needs to be done in the area under question (X)
(C) A matter is material if its omission or misstatement would reasonably influence the decisions of an addressee of the auditors’ report ()
(D) A matter is material only if it affects directors’ emoluments (X)
Answers: A matter is material if its omission or misstatement would reasonably influence the decisions of an addressee of the auditors’ report