When planning an audit, which of the following is not a factor that affects auditors’ decisions about the quantity, type, and content of audit documentation?

a. The auditors’ need to document compliance with generally accepted auditing standards.

b. The auditors’ need to verify the existence of new sales contracts important for the client’s business.

c. The auditors’ judgment about their independence with regard to the client.

d. The auditors’ judgments about materiality.