Which of the Following Is Not an Important Consideration for the Auditor's

Multiple Choice

Which of the following is not an important consideration for the auditor's assessment of audit committee effectiveness?

A) Independence of audit committee members from management.
B) The audit committee's oversight of external financial reporting and ICFR.
C) The audit committee's approval of the external auditors' approach to the audit.
D) The audit committee's responsiveness to issues raised by the external auditors.