Which of the following is least likely to help ensure that risk is considered in a work program?
Which of the following is least likely to help ensure that risk is considered in a work program?
Discussing risks with the audit client is least likely to ensure that risk is considered in a work program because it relies on subjective input and perspectives, which may not be comprehensive or fully informed. The other options involve using systematic and established information (risk-based plan, client efforts, and prior risk assessments) which are more reliable and thorough for considering risk in a work program.
D is the least option because it is related to prior year, the other answers are current information about risk which considered more likely to use.
Can someone explain why D is the only correct answer here? Can IA consider ALL available information from the risk based plan?