Which of the Following Factors Will Least Affect the Independent

Multiple Choice

Which of the following factors will least affect the independent auditor's judgment as to the quantity, type and content of working papers desirable for a particular engagement?

A) Nature of the auditor's report.
B) Nature of the financial report, schedules, or other information upon which the auditor is reporting.
C) Need for supervision and review.
D) Number of personnel assigned to the audit.