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?

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' judgment about materiality
b. the auditors' judgment about their independence with regard to the client
c. the existence of new sales contracts important for the client's business
d. the auditors' need to document compliance with generally accepted auditing standards


Answer: b. the auditors' judgment about their independence with regard to the client


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