Which of the following factors would least likely affect the extent of the auditor's consideration of the client's internal control?
a. The amount of time budgeted to complete the engagement.
b. The size and complexity of the client.
c. The nature of specific relevant controls.
d. The auditor's prior experience with client operations. It is least likely since an auditor should not decrease (or increase) the consideration of internal control simply due to the overall time budget.
Answer: D
CPA Exam
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