Which of the Following Procedures Would an Auditor Most Likely

Multiple Choice

Which of the following procedures would an auditor most likely include in the initial planning of a financial statement audit?

A) Perform detailed testing of the individual balance sheet accounts.
B) Examining documents to detect illegal acts having a material effect on the financial statements.
C) Considering whether the client's accounting estimates are reasonable in the circumstances.
D) Determining the extent of involvement of the client's internal audit function.