Choice "D" is correct. The dollar amount of the error is a quantitative standard, not a qualitative standard.
Choice "a" is incorrect. The effect of misclassifications is a qualitative standard that should be considered when evaluating the materiality of an uncorrected misstatement.
Choice "b" is incorrect. The significance of the misstatement relative to the needs of users is a qualitative standard that should be considered when evaluating the materiality of an uncorrected misstatement.
Choice "c" is incorrect. The cost of the correction is a qualitative standard that should be considered when evaluating the materiality of an uncorrected misstatement.