Can someone please provide justification for the answer to this question. I'm taking audit tomorrow.
I understand that an EXAMINATION of IC should be integrated with an audit of an non-issuer's FS and the auditor is required to report on the effectiveness of the IC either in a combined or a separate report.
When planning an engagement to examine the effectiveness of the entity's internal control in an integrated audit of a nonissuer, a practitioner would least likely consider which of the following factors?
A. Preliminary judgments about the effectiveness of internal control.
B. The extent of recent changes in the entity and its operations.
C. The type of available evidential matter pertaining to the effectiveness of the entity's internal control.
D. The evaluation of the operating effectiveness of the controls.