Q1 Pressures of time and money may affect the audit due to all of the following EXCEPT ________.

		A. clients want to issue their financial statements by a certain date
		B. clients refusing to pay additional fees for additional audit effort and time
		C. pressures within the CPA firm to complete all audits on a timely basis to avoid incurring costs that may not be recovered
		D. pressures by shareholders to find all misstatements in the financial reports