Which of the following factors should not influence the extent and timing of when substantive procedurare 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. The auditor's responsibility is to gather sufficient and appropriate evidence to form an independent opinion on the financial statements, regardless of the client's preference for the audit opinion. The other factors listed (B, C, and D) are relevant factors that could influence the extent and timing of substantive procedures.

Which of the Following Factors Should Not Influence the Extent