An auditor should obtain evidential matter relevant to all the following factors concerning third-party litigation against an entity except the:

An auditor should obtain evidential matter relevant to all the following factors concerning third-party litigation against an entity except the: 



A. Period in which the underlying cause for legal action occurred.
B. Probability of an unfavorable outcome.
C. Jurisdiction in which the matter will be resolved.
D. Existence of a situation indicating an uncertainty as to the possible loss.


Answer: Jurisdiction in which the matter will be resolved.


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