Davidson, CPA, Is Performing a Review Under Auditing Standards of Gold's

Multiple Choice

Davidson, CPA, is performing a review under auditing standards of Gold's interim financial information. As part of planning, Davidson reads the audit documentation from the preceding year's annual audit. Which of the following is least likely to affect Davidson's review?

A) A summary of both corrected and uncorrected misstatements.
B) Identified risks of material misstatement due to fraud.
C) Significant weaknesses in internal control.
D) Scope limitations that were overcome through acceptable alternative procedures.