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The Auditor Commences to Understand the Client and Related Risks

Question 51

Multiple Choice

The auditor commences to understand the client and related risks of the organization for what purpose?


A) To determine the audit opinion that will be issued.
B) To determine the appropriate understanding of internal controls by management.
C) To determine the detection of audit procedures in the period under audit.
D) To determine whether the auditor has sufficient knowledge to perform the engagement/audit.

Correct Answer:

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