Which of the Following Is One of the Most Important

Multiple Choice

Which of the following is one of the most important drivers of audit quality in cases where an auditor may feel some pressure to acquiesce to management's demands to not require that misstatements be corrected in order to preserve a harmonious working relationship?

A) Firm culture.
B) Ethics training.
C) Annual income of the CPA firm.
D) PCAOB guidance.