Prior to Commencing Fieldwork, an Auditor Usually Discusses the General

Multiple Choice

Prior to commencing fieldwork, an auditor usually discusses the general audit strategy with the client's management. Which of the following matters do the auditor and management agree upon at this time?

A) The appropriateness of the entity's plans for dealing with adverse economic conditions.
B) The determination of the fraud risk factors that exist within the client's operations.
C) The control weaknesses to be included in the communication with those charged with governance.
D) The coordination of the assistance of the client's personnel in data preparation.