A Chief Audit Executive Used Risk Assessment to Prepare the Audit

Multiple Choice

A chief audit executive used risk assessment to prepare the audit work schedule. Which of the following would be the least appropriate reason to modify the schedule?

A) Need for coordination of audit activities with the external auditors.
B) Request for postponement since the audit would be too complicated.
C) Change in the relative risk of auditable activities during the year.
D) Budget constraints or expansions.