Moving to another question will save this response. estion 21 When the auditor considers a number of factors such as whether he or she understands the f professional judgment process? A. Identify and Define the Issue. B. Perform the Analysis and Identify Potential Alternatives. C. Review and Complete the Documentation and Rationale for the Conclusion D. Gather the Facts and Information and Identify the Relevant Literature. Moving to another question will save this response. Moving to another question will save this response. estion 21 When the auditor considers a number of factors such as whether he or she understands the f professional judgment process? A. Identify and Define the Issue. B. Perform the Analysis and Identify Potential Alternatives. C. Review and Complete the Documentation and Rationale for the Conclusion D. Gather the Facts and Information and Identify the Relevant Literature. Moving to another question will save this response