Lana Company, a CPA firm, conducted an audit for the 2020 financial statements of Yara Corporation. The auditors inquired the management about the business operations and changes occurred in 2020. The auditors noticed that the turnover rate of senior accountants and other managers in the Finance Department was high during the year. This event would most probably:  Affect the materiality amount

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Lana Company, a CPA firm, conducted an audit for the 2020 financial statements of Yara Corporation. The auditors inquired the management about the business operations and changes occurred in 2020. The auditors noticed that the turnover rate of senior accountants and other managers in the Finance Department was high during the year. This event would most probably: 
Affect the materiality amount
 
 
 
Have no effect on the overall audit risk
 
 
 
Decrease overall audit risk
 
 
 
Increase overall audit risk
 
 
 
None of the above
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