The request to change an engagement from an audit to a review or compilation or a review to a compilation would be least likely to result from which of the following? A. A change in circumstances affecting the entity's requirements to have an audit. A misunderstanding as to the nature of an audit or the availability of a compilation or review engagement B. C. A restriction on the accountant's scope, whether caused by the client or the circumstances. D. The decision on the part of the client that the audit (review) is too costly an engagement and a compilation or a review compilation will have to do. Submit Answers