Which one of the below factors is not included in the PCAOB auditing standards as one that should influence the nature and extent of necessary planning activities?

Group of answer choices

The size and complexity of the client company.

The size of the auditing firm and the number of auditors assigned to the audit.

The auditors previous experience with the company.

Changes in circumstances that occur during the audit.

Which one of the below factors is not included in the PCAOB auditing standards as one that should influence the nature and extent of necessary planning activities? Group of answer choices The size and complexity of the client company. The size of the auditing firm and the number of auditors assigned to the audit. The auditors previous experience with the company. Changes in circumstances that occur during the audit.