Which of the Following Is not an Example of a Likely

Multiple Choice

Which of the following is not an example of a likely adjustment in the auditors' overall audit approach when significant risk is found to exist?

A) Apply increased professional skepticism about material transactions.
B) Increase the assessed level of detection risk.
C) Assign personnel with particular skill to areas of high risk.
D) Obtain increased evidence about the appropriateness of management's selection of accounting principles.