Choices About Audit Evidence Are Influenced by All of the Following

Multiple Choice

Choices about audit evidence are influenced by all of the following except:

A) the auditor's understanding of the business and industry.
B) decisions about inherent risk and control risk.
C) comparisons of the auditor's expectations of the financial statements with the client's books and records.
D) decisions about immaterial risk factors.
E) decisions about assertions that are material to the financial statements.