Which of the following is least likely to be a factor in the auditor's decision...
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Accounting
Which of the following is least likely to be a factor in the auditor's decision about the extent of the documentation of a particular audit area? The risk of material misstatement. The extent of the judgment involved in performing the procedures. Whether or not the client has an internal audit function. The nature and extent of exceptions identified. 
Which of the following is least likely to be a factor in the auditor's decision about the extent of the documentation of a particular audit
area?
The risk of material misstatement.
The extent of the judgment involved in performing the procedures.
Whether or not the client has an internal audit function.
The nature and extent of exceptions identified.
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