Mathias Mousseau Was at a Client's Offices and Was Preparing

Multiple Choice

Mathias Mousseau was at a client's offices and was preparing his work for the following day. He was considering the risk that a material misstatement due to significant error or fraud could occur in the client's financial statements. Which of the three main stages of the audit was he performing?

A) risk assessment phase
B) risk response phase
C) reporting phase
D) none of the above