Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 10

Generally accepted auditing standards require that auditors always prepare and use
A) A written planning memorandum explaining the auditors' understanding of the client's business.
B) A written client consent to discuss audit matters with prospective auditors.
C) A written audit plan.
D) The written time budgets and schedules for performing each audit.