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 an examination of financial statements?

A) Assess the need for the use of specialists in the audit.
B) Inquiring of the client's attorney as to any claims that are likely to be asserted.
C) Perform detailed testing of the individual financial statement accounts.
D) Determining whether necessary internal controls procedures are being applied as prescribed.