Which of the following is least likely to help ensure that risk is considered in a work program?

Question

Options

• ARisks are discussed with audit client.
• BAll available information from the risk-based plan is used.
• CClient efforts to affect risk management are considered.
• DPrior risk assessments are considered.

• A
  79% (31)
• B
  5% (2)
• C
  13% (5)
• D
  3% (1)

Explanation

While discussing risks with the audit client can provide useful insights, it is the least structured method compared to using all available information from the risk-based plan, considering client efforts to manage risk, and reviewing prior risk assessments. These latter methods are more systematic and ensure that the audit work program is comprehensive and focused on relevant

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