The Concept of Materiality Would Be Least Important to an Auditor

The concept of materiality would be least important to an auditor when considering the:

A) Decision whether to use positive or negative confirmations of accounts receivable.
B) Adequacy of disclosure of a client's illegal act.
C) Discovery of weaknesses in a client's internal control.
D) Effects of a direct financial interest in the client upon the CPA's independence.