An Auditor-In-Charge Is Preparing Her Audit Team for a Consulting

Multiple Choice

An auditor-in-charge is preparing her audit team for a consulting engagement at one of the organization's foreign subsidiaries. According to the Standards, which of the following would not be a necessary step prior to beginning the engagement?

A) Verify that none of the audit team worked for the foreign subsidiary within the last year to ensure independence.
B) Agree, in writing, with the subsidiary's senior management regarding the scope of the engagement.
C) Communicate a time frame as well as a contingency plan in the event the engagement may take longer than expected.
D) Communicate what logistical support will be provided by the subsidiary for the duration of the engagement.