The Documentation of the Audit Plan Is a Record of

Multiple Choice

The documentation of the audit plan is a record of

A) the nature,timing,and extent of risk assessment procedures and additional audit procedures at the relevant assertion level in response to the auditor's professional judgment
B) the nature,timing,and extent of risk assessment procedures and additional audit procedures at the relevant assertion level in response to assessed risks
C) the nature,timing,and extent of procedures to determine materiality and additional audit procedures at the relevant assertion level in response to assessed risks
D) the nature,timing,and extent of risk assessment procedures and additional audit procedures based on the client's assertions in response to assessed risks