Which of the Following Is Not a Consideration for an Auditor

Multiple Choice

Which of the following is not a consideration for an auditor while "scaling" the audit?

A) The client company has multiple locations throughout the region.
B) Another firm is responsible for auditing one of the client's out-of-town subsidiaries.
C) An outside service provider prepares all of the client company's payroll accounting records.
D) The client company plans to hire and develop employees so that it can prepare its payroll accounting records in-house within the next two years.