Which of the Following Would Normally Be Considered Earliest in the Audit

Multiple Choice

Which of the following would normally be considered earliest in the audit examination?

A) Determination of materiality levels for use during the audit.
B) Consideration of the ability of the entity's internal control to prevent or detect errors.
C) Preparation of a written audit plan.
D) Evaluation of the type of audit opinion to be issued, based on the auditor's findings.