Which of the Following Statements Describes an Engagement Planning Best

Which of the following statements describes an engagement planning best practice?

A) It is best to determine planning activities on a case-by-case basis because they can vary widely from engagement to engagement.
B) If the engagement subject matter is not unique, it is not necessary to outline specific testing procedures during the planning phase.
C) The engagement plan includes the expected distribution of the audit results, which should be kept confidential until the audit report is final.
D) Engagement planning activities include setting engagement objectives that align with audit client's business objectives.