Which of the following factors would least likely affect the quantity and content of an auditor’s working papers
AThe assessed level of control risk
BThe nature of auditor’s report
CThe content of management representation letter
DThe possibility of peer review
Correct answer
C. The content of management representation letter
Explanation
The content of management representation letter is the correct answer. Review the question and compare it with the other choices to remember this fact for future exams.