PCAOB Auditing Standard No

Multiple Choice

PCAOB Auditing Standard No.2 and eight risk assessment standards of AICPA require the auditor to do all but:

A) A more in-depth understanding of the entity and environment.
B) A rigorous assessment of risk of material misstatement.
C) Linkage between the risks of misstatement and the nature, timing, and extent of audit procedures.
D) A more-in-depth sampling of evidence.