The Extent of Procedures Is Affected Mostly by Which of the Following

Multiple Choice

The extent of procedures is affected mostly by which of the following factors?

A) the sheer volume of procedures to be applied by the auditor.
B) the time of year in which the client takes a physical inventory in the warehouse.
C) the auditor's judgment that misstatements are probable in certain balances.
D) the availability of the client's staff at or near the balance sheet date.