AU-C 200A22, Overall Objectives of the Independent Auditor and the Conduct

Multiple Choice

AU-C 200.A22, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards states auditors should be skeptical if certain situations arise.Which situation is NOT included in those that AU-C 200.A22 presents?

A) A situation indicates that there is the need for fewer audit procedures.
B) Audit evidence recently gathered is contradictory to other evidence previously gathered.
C) New information brings into question the reliability of client documents or responses to auditor inquiries.
D) Conditions are observed that indicate evidence of possible fraud.