Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

تمرين 18

For what primary purpose does the auditor obtain an understanding of the entity and its environment?
A) To determine the audit fee.
B) To decide which facts about the entity to include in the audit report.
C) To plan the audit and determine the nature, timing, and extent of audit procedures to be performed.
D) To limit audit risk to an appropriately high level.