Which of the Following Is Not a Primary Reason for Obtaining

Multiple Choice

Which of the following is not a primary reason for obtaining a good understanding of the client's industry and external environment?

A) Risk associated with a specific industry may affect the auditor's assessment of client business risk.
B) Risk associated with a specific industry may affect the auditor's assessment of acceptable audit risk.
C) Risk associated with a specific industry may affect the auditor's assessment of acceptable control risk.
D) Many control risks are common to all clients in certain industries.