Which of the following factors will least affect the independent auditor's judgment as to the quantity, type and content of working papers desirable for a particular engagement?
A) Nature of the auditor's report.
B) Nature of the financial report, schedules, or other information upon which the auditor is reporting.
C) Need for supervision and review.
D) Number of personnel assigned to the audit.

Question

Quizplus · Accepted Answer

The number of personnel assigned to the audit is not a significant factor in determining the quantity, type, and content of working papers necessary for a particular engagement. The decision is based on the nature of the financial report, schedules, or other information upon which the auditor is reporting, the need for supervision and review, and the nature of the auditor's report.

Which of the Following Factors Will Least Affect the Independent