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.