Which of the following factors should not influence the extent and timing of when substantive procedures are performed?
A) the type of audit opinion that the client would like the auditor to issue
B) the complexity of the client's data capturing systems
C) the level of assurance necessary
D) the type of evidence required

Question

Quizplus · Accepted Answer

The type of audit opinion that the client would like the auditor to issue should not influence the extent and timing of when substantive procedures are performed, as the auditor's duty is to provide an independent and objective opinion based on the evidence gathered, and not to cater to the preferences of the client. The other factors listed (complexity of data capturing systems, level of assurance necessary, and type of evidence required) may affect the extent and timing of substantive procedures performed.

Which of the Following Factors Should Not Influence the Extent