Which of the Following Is an Important Consideration During the Planning

Multiple Choice

Which of the following is an important consideration during the planning of the audit?

A) Considering the independence of members of the audit team
B) Performing some of the audit procedures prior to the end of the year under audit
C) Considering the ability and expertise of the audit team with respect to accounting and auditing issues in the client's industry
D) Considering the impact of tests of controls on the overall assessment of control risk