Which of the following is NOT a reason for expanding testing in an audit?

In the context of auditing, expanding testing typically serves to enhance the depth and thoroughness of an audit by addressing significant areas that could impact the overall findings.

The option relating to completing the audit as quickly as possible stands out as being fundamentally misaligned with the purpose of expanding testing. In auditing, the primary goal is to ensure that enough evidence is gathered to support conclusions drawn rather than to rush through the process. Expanding testing is usually pursued to investigate anomalies, enhance accuracy, or gain greater insights into specific risk areas that could indicate larger issues.

In contrast, the other options highlight valid reasons for expanding testing, such as correcting any potential errors from prior audits, gaining a deeper understanding of a current issue, or identifying underlying systemic problems. Each of those reasons aligns directly with the auditor’s responsibility to ensure that their examination is as comprehensive and reliable as possible.