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

تمرين 23

When planning an audit, an auditor should
A) Consider whether the extent of substantive procedures may be reduced based on the results of the internal control questionnaire.
B) Determine overall materiality for audit purposes.
C) Conclude whether changes in compliance with prescribed internal controls justify reliance on them.
D) Prepare a preliminary draft of the management representation letter.