In Developing an Overall Audit Strategy, an Auditor Should Consider

Multiple Choice

In developing an overall audit strategy, an auditor should consider:

A) Whether the allowance for sampling risk exceeds the achieved upper precision limit.
B) Findings from substantive tests performed at interim dates.
C) Whether the inquiry of the client's attorney identifies any litigation, claims, or assessments not disclosed in the financial statements.
D) Preliminary evaluations of materiality, audit risk, and internal control.