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.

Question

Quizplus · Accepted Answer

The expertise of client personnel and their expected audit participation does not directly affect the auditor's judgment regarding the quantity, type, and content of audit working papers. Audit working papers are primarily influenced by factors related to the audit itself, such as the need for supervision and review, the client's records and internal control, and the type of report the auditor is preparing.

Which of the Following Is Not a Factor Affecting the Independent