Preliminary Arrangements Agreed to by the Auditors and the Client

Multiple Choice

Preliminary arrangements agreed to by the auditors and the client should be reduced to writing by the auditors. The best place to set forth these arrangements is in:

A) A memorandum to be placed in the permanent section of the auditing working papers.
B) An engagement letter.
C) A client representation letter.
D) A confirmation letter attached to the constructive services letter.