Which of the Following Is Not a Requirement Imposed on Auditors

Multiple Choice

Which of the following is not a requirement imposed on auditors by the AICPA risk assessment standards to enhance auditors' application of the audit risk model?

A) Obtain a more in-depth understanding of the entity and its environment,including its internal control.
B) Where possible,utilize the same audit program used for the prior year's audit of a given client.
C) Conduct a more rigorous assessment of risk of material misstatement.
D) Improve the link between the assessment of risk and the nature,timing,and extent of any further procedures performed.