Which of the Following Is the Most Likely First Step

Multiple Choice

Which of the following is the most likely first step that an auditor will perform after accepting an initial audit engagement?

A) Prepare a rough draft of the financial report and of the auditor's report.
B) Assess control risk for the assertions embodied in the financial report.
C) Tour the client's facilities and review the general records.
D) Consult with and review the work of the previous auditor prior to discussing the engagement with the client management.