Which one of the following is a NOT a method to reduce auditors' legal liability?

Question

Quizplus · Accepted Answer

Including a disclaimer paragraph in the audit report only informs the readers that the audit was performed in accordance with the generally accepted auditing standards and does not provide any protection or reduce the auditor's legal liability. The other options, exercising professional scepticism, performing quality audits, and employing qualified personnel, are methods that can help reduce auditors' legal liability.

Which One of the Following Is a NOT a Method