Which of the Following Is Not a Requirement Imposed on Auditors

question 56

Multiple Choice

Which of the following is not a requirement imposed on auditors by the AICPA risk assessment standards to enhance auditors' application of the audit risk model?

• A)Obtain a more in-depth understanding of the entity and its environment,including its internal control.
• B)Where possible,utilize the same audit program used for the prior year's audit of a given client.
• C)Conduct a more rigorous assessment of risk of material misstatement.
• D)Improve the link between the assessment of risk and the nature,timing,and extent of any further procedures performed.

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