Which of the Following Procedures Would a CPA Most Likely

Multiple Choice

Which of the following procedures would a CPA most likely perform in the planning stage of a financial statement audit?

A) Obtain representations from management regarding the availability of all financial records.
B) Communicate with those charged with governance concerning the prior year's audit adjustments.
C) Make inquiries of the client's attorney regarding pending and threatened litigation and assessments.
D) Compare recorded financial information with anticipated results from budgets and forecasts.