Final answer:
The use of analytical procedures is least likely to be affected by the results of considering internal control.
Step-by-step explanation:
The least likely area to be affected by the results of the consideration of internal control by auditors is The use of analytical procedures. Analytical procedures involve comparing financial information to identify significant variations or relationships, which are less influenced by internal control.
On the other hand, the assessment of control risk, which involves evaluating the effectiveness of internal controls, would be directly impacted by the consideration of internal control.
The assessment of inherent risk, which is the susceptibility of an account to material misstatement without regard to internal controls, would also be influenced by the evaluation of internal control.
Finally, detailed tests of ending balances, which involve examining the individual components of an account balance, would be affected by the results of considering internal control.