Which of the Following Is Most Likely to Occur at the Beginning

Multiple Choice

Which of the following is most likely to occur at the beginning of an initial audit engagement?

A) Study and evaluate the system of internal administrative control.
B) Consult with and review the work of the predecessor auditor prior to discussing the engagement with the client management.
C) Prepare a rough draft of the financial statements and of the auditor's report.
D) Determine the client's reason for an audit.