Misstatements can arise from error or fraud. Which of the following statements is correct regarding the auditor's accumulation of identified misstatements?
A、The auditor must accumulate all misstatements identified during the audit.
B、The auditor must only accumulate individually material misstatements identified during the audit.
C、The auditor must accumulate misstatements identified during the audit, other than those that are clearly trivial.
D、The auditor does not accumulate misstatements identified during the audit.