During the planning process,the auditor determines the overall audit strategy for the audit.This strategy establishes
A)the extent of substantive tests of transactions
B)the extent of tests of details of balances
C)the extent of tests of controls
D)the scope,timing and direction of the audit

Question

Quizplus · Accepted Answer

The overall audit strategy determines the scope, timing, and direction of the audit, so option D is the correct answer. Options A, B, and C are related to the specific procedures the auditor will perform during the audit, which are determined during the planning phase but are not part of the overall strategy itself.

During the Planning Process,the Auditor Determines the Overall Audit Strategy