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    Auditing and Assurance Services Study Set 1
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    Exam 13: Overall Audit Plan and Audit Program
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    The Most Important Consideration in Developing the Audit Plan and Audit
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The Most Important Consideration in Developing the Audit Plan and Audit

Question 48

Question 48

Multiple Choice

The most important consideration in developing the audit plan and audit program is the:


A) client's size.
B) client's industry.
C) audit firm's available personnel.
D) audit risk model used in its planning form.

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