Which of the Following Factors Would Least Likely Affect the Extent

question 912

Multiple Choice

Which of the following factors would least likely affect the extent of the auditor's consideration of the client's internal controls?

• A) The amount of time budgeted to complete the engagement.
• B) How frequently the control is performed.
• C) The expected deviation rate from the control.
• D) The extent to which other tests provide evidence about the same assertion.

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Definitions:

Undesirable

A characteristic or condition deemed negative, unwanted, or harmful in a particular context.

Subjective

Based on or influenced by personal feelings, tastes, or opinions.

Objective Bases

The foundation or criteria that are independently verifiable and not influenced by personal feelings or opinions.

Work Setting

Refers to the physical and social environment in which individuals perform their job tasks.