Which of the Following Choices Would Indicate an Appropriate Change

Multiple Choice

Which of the following choices would indicate an appropriate change in the auditor's approach to the audit, when an increased level of risk is present in a certain area?

A) Assignment of personnel with specialized skills for the area of increased risk
B) Assigning less audit staff to the engagement
C) Withdraw from the audit
D) Obtain management assurances in writing pertaining to the increased area of risk