Which of the following is least likely to be considered an appropriate response relating to risks the auditors identify at the financial statement level? A)Assign more experienced staff. B)Incorporate additional elements of unpredictability in the selection of audit procedures. C)Increase the scope of auditor procedures. D)Emphasize the need to remain neutral,rather than to exercise professional skepticism.

Question

Quizplus · Accepted Answer

Emphasizing the need to remain neutral, rather than exercising professional skepticism, is not an appropriate response to risks identified at the financial statement level. Professional skepticism is a fundamental attitude that underlies the auditor's approach to the audit and is essential for identifying and responding to risks. Therefore, this option is the least likely to be considered appropriate. A, B, and C are all appropriate responses to address risks identified at the financial statement level, including assigning more experienced staff, incorporating additional elements of unpredictability in the selection of audit procedures, and increasing the scope of auditor procedures.

Which of the Following Is least Likely to Be Considered