A Strategic and Risk-Based Audit Approach Means That the Client

Multiple Choice

A strategic and risk-based audit approach means that the client must be assessed in the context of the business environment,including which of the following?

A) ensuring that accounting complies with IFRS or ASPE
B) completion of an independence threat analysis with supporting documentation
C) corporate governance process and quality of internal controls
D) talking to those audit committee members who are also part of management