The Element of the Audit Planning Process Most Likely to Be

Multiple Choice

The element of the audit planning process most likely to be agreed upon with the client before implementation of the audit strategy is the determination of the

A) Evidence to be gathered to provide a sufficient basis for the auditor's opinion.
B) Procedures to be undertaken to discover litigation, claims and assessments.
C) Pending legal matters to be included in the inquiry of the client's attorney.
D) Timing of inventory observation procedures to be performed.