The nature and extent of required planning activities

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According to PCAOB standards, the nature and extent of required planning activities for an issuer audit are influenced by all of the following factors, except for:

A. The size and complexity of the client.

B. The changes in circumstances that occur during the audit.

C. The number of auditors that will assist in the client audit engagement.

D. The audit firm’s previous experience with the client.

Reference no: EM131258721

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