During the Planning Phase of an Audit of Suspected Overbilling

Multiple Choice

During the planning phase of an audit of suspected overbilling on contracts for security services, an auditor should perform all of the following except:

A) Interviewing an official of the security services company to determine the cause of recent increases in billings for services.
B) Interviewing the manager who requested the audit engagement.
C) Obtaining a copy of the contract between the two organizations.
D) Preparing an engagement program.