Which of the Following Would an Auditor Least Likely Consider

Multiple Choice

Which of the following would an auditor least likely consider with respect to fair values?

A) Segregation of duties between those committing the entity to certain transactions and those responsible for undertaking the valuations related to those transactions.
B) The effect on fair value measurement and disclosures of information available subsequent to the audit.
C) The role of information technology in determining fair value measurements and disclosures.
D) Whether the valuation methods used are appropriate in relation to the industry in which the entity operates.