Which of the following is NOT a factor influencing the probability that an auditor will detect an accounting error?
A. competence of the auditor
B. quality review and monitoring
C. financial reporting requirements
D. independence of the auditor
Answer:D
Which of the following is NOT a factor influencing the probability that an auditor will detect an accounting error?
A. competence of the auditor B. quality review and monitoring C. financial reporting requirements D. independence of the auditor