The Concept of Materiality Would Be Least Important to an Auditor

Multiple Choice

The concept of materiality would be least important to an auditor when considering the:

A) Adequacy of disclosure of a client's illegal act.
B) Discovery of weaknesses in a client's internal control.
C) Effects of a direct financial interest in the client on the CPA's independence.
D) Decision whether to use positive or negative confirmations of accounts receivable.