32 According to PCAOB standards, which of the following factors is least likely to be relevant to the conclusions on whether sufficient appropriate audit evidence has been obtained? O The results of audit procedures performed in the audit of internal control over financial reporting. The significance of uncorrected misstatements and the likelihood of misstatements having a material effect, individually or in combination, on the financial statements. O The quantity of pages of audit evidence included in the current audit file. O The results of audit procedures performed in the audit of financial statements