In planning a new engagement, which of the following is not a factor that affects the CPAs

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In planning a new engagement, which of the following is not a factor that affects the CPA’s judgment as to the quantity, type, and content of working papers?

a. The content of the client’s representation letter.

b. The type of report to be issued by the CPA.

c. The CPA’s estimated occurrence rate of attributes.

d. The CPA’s preliminary evaluations based on discussions with the client.

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Related Book For  book-img-for-question

Auditing Integrated Concepts And Procedures

ISBN: 9781260299397

5th Edition

Authors: Donald H. Taylor, G. William Glezen

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