Which of the following matters would an
auditor least likely consider when setting the
direction of the audit?
a. The selection of the engagement team
and the assignment of audit work to the
team members.
b. The engagement budget which includes
consideration of the appropriate amount
of time to allot for areas where there may
be higher risks of material misstatement.
c. The availability of client personnel
and data.
d. The manner in which the auditor
emphasizes to engagement team
members the need to maintain a
questioning mind and to exercise
professional skepticism in the gathering
and evaluation of audit evidence.
auditor least likely consider when setting the
direction of the audit?
a. The selection of the engagement team
and the assignment of audit work to the
team members.
b. The engagement budget which includes
consideration of the appropriate amount
of time to allot for areas where there may
be higher risks of material misstatement.
c. The availability of client personnel
and data.
d. The manner in which the auditor
emphasizes to engagement team
members the need to maintain a
questioning mind and to exercise
professional skepticism in the gathering
and evaluation of audit evidence.