Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

Exercise 20

During the initial planning phase of an audit, a CPA most likely would
A) Identify specific internal control activities that are likely to prevent fraud.
B) Evaluate the reasonableness of the entity's accounting estimates.
C) Discuss the timing of the audit procedures with the entity's management.
D) Inquire of the entity's attorney if it is probable that any unrecorded claims will be asserted.