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.

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Definitions:

Cross-Sectional Design

A research method that involves analyzing data from a population, or a representative subset, at a specific point in time.

Sense of Humor

An individual's capacity to appreciate, produce, or enjoy humor.

Longitudinal

A research approach that follows the same subjects over a period of time to observe changes.

Twins Study

A research method used in genetic and psychological studies to assess the relative impact of hereditary and environmental factors by comparing identical and fraternal twins.