Which of the Following Is Not a Factor Affecting the Independent

question 42

Multiple Choice

Which of the following is not a factor affecting the independent auditor's judgment as to the quantity, type and content of audit working papers?

• A)The need, in the particular circumstances, for supervision and review of the work performed by any assistants.
• B)The nature and conditions of the client's records and internal control.
• C)The expertise of client personnel and their expected audit participation.
• D)The type of financial report, schedules or other information upon which the auditor is reporting.