Under PCAOB standards, which one of the following would not be considered by the auditor when determining the procedures to perform to obtain an understanding of the nature of the company? O A. Become an investor of the company in order to get access to the same information that other investors would have. O B. Read public information about the company relevant to the evaluation of the likelihood of material financial statement misstatement and the effectiveness of the company's internal control over financial reporting. O C. D. Obtain information from SEC filings and other sources about trading activity in the company's securities and holdings of significant shareholders. Observe or read transcripts of earnings calls and other publicly available meetings with investors and ratings agencies. 30 G

Under PCAOB standards, which one of the following would not be considered by the auditor when determining the procedures to perform to obtain an understanding of the nature of the company? A. Become an investor of the company in order to get access to the same information that other investors would have. B. Read public information about the company relevant to the evaluation of the likelihood of material financial statement misstatement and the effectiveness of the company's internal control over financial reporting C. Obtain information from SEC flilings and other sources about trading activity in the company's securities and holdings of significant shareholders: D. Observe or read transcripts of eamings calls and other publicly available meotings with investors and ratings agencies