An Auditor Should Obtain Evidential Matter Relevant to All the Following

Multiple Choice

An auditor should obtain evidential matter relevant to all the following factors concerning third-party litigation against a client except the:

A) period in which the underlying cause for legal action occurred.
B) probability of an unfavourable outcome.
C) jurisdiction in which the matter will be resolved.
D) existence of a situation indicating an uncertainty as to the possible loss.