HomeSSCWhich of the following factors would least likely affect the quantity and content of an auditor’s working papers 221. Which of the following factors would least likely affect the quantity and content of an auditor’s working papersBy Admin / October 4, 2025 A. The assessed level of control risk B. The possibility of peer review C. The nature of auditor’s report D. The content of management representation letter ✅ The correct answer is option D.