When Setting the Level of Materiality on a Particular Engagement

Multiple Choice

When setting the level of materiality on a particular engagement, the auditor is required to consider:

A) the unique circumstances pertaining to the entity.
B) the information needs of the users.
C) neither the unique circumstances pertaining to the entity nor the information needs of the users.
D) the information needs of the client.
E) both the unique circumstances pertaining to the entity and the information needs of the users.