The reliability of a client's internal documentation is most affected by which of the following?
A)the auditor's independence.
B)management's motivation to misstate accounts.
C)the type of audit report that will be issued.
D)management's ability to understand generally accepted audit standards.

Question

Quizplus · Accepted Answer

The reliability of a client's internal documentation can be affected by management's motivation to intentionally misstate accounts, which would undermine the accuracy and completeness of the information available to the auditor. Other factors may also impact reliability, but B is the best choice in this case.

The Reliability of a Client's Internal Documentation Is Most Affected