Which of the Following Is Not a Factor Affecting the Independent

Multiple Choice

Which of the following is not a factor affecting the independent auditor's judgment as to the quantity, type and content of audit working papers?

A) The need, in the particular circumstances, for supervision and review of the work performed by any assistants.
B) The nature and conditions of the client's records and internal control.
C) The expertise of client personnel and their expected audit participation.
D) The type of financial report, schedules or other information upon which the auditor is reporting.