When Planning an Audit, an Auditor Should

Multiple Choice

When planning an audit, an auditor should:

A) Consider whether the extent of substantive procedures may be reduced based on the results of the internal control questionnaire.
B) Make preliminary judgments about materiality levels for audit purposes.
C) Conclude whether changes in compliance with prescribed control procedures justifies reliance on them.
D) Prepare a preliminary draft of the management representation letter.