Final answer:
The correct option is D). The least appropriate response to risks at the financial statement level is to emphasize neutrality over professional skepticism, as this may lead to a less rigorous audit. Options like assigning experienced staff, adding unpredictability, and increasing the scope of procedures are considered more appropriate responses.
Step-by-step explanation:
In the context of the identified risks at the financial statement level, the option that is least likely to be considered appropriate by auditors is D. Emphasize the need to remain neutral, rather than to exercise professional skepticism. Professional skepticism is an essential principle in auditing, where auditors are required to critically assess and question the evidence and information presented to them. Emphasizing neutrality over skepticism can lead to a less rigorous audit and could result in overlooking potential misstatements or fraud.
On the contrary, options such as A. Assign more experienced staff, B. Incorporate additional elements of unpredictability in the selection of audit procedures, and C. Increase the scope of auditor procedures are typically considered to be proactive and sensible responses to enhance the audit engagement in the face of increased risks.