In Planning an Audit of a New Client, an Auditor

Multiple Choice

In planning an audit of a new client, an auditor most likely would consider the methods used to process accounting information because such methods:

A) Influence the design of internal control.
B) Affect the auditor's preliminary judgment about materiality levels.
C) Assist in evaluating the planned audit objectives.
D) Determine the auditor's acceptable level of audit risk.