When an Auditor Updates His or Her Understanding of the Entity

Multiple Choice

When an auditor updates his or her understanding of the entity and its environment, _______.

A) each audit should be viewed identically to previous audits
B) each audit should be viewed independently from previous audits
C) each audit should be viewed with respect to the current audit of other clients
D) the auditor should be sure that senior management agrees with the auditor's understanding, and modify appropriately if not