Which One of the Following Is Not a Key Step

question 55

Multiple Choice

Which one of the following is not a key step in planning the audit?

• A) Perform analytical procedures.
• B) Consider audit risk.
• C) Make preliminary judgments about materiality levels.
• D) Develop preliminary audit strategies for significant assertions.
• E) Obtain an understanding of the client's external controls.

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Definitions:

Declarations

Statements in programming that specify the type and sometimes the initial value of variables, functions, and other entities.

Function Declaration

The part of a program that specifies the name, return type, and parameters of a function without defining what it does.

Address

A numeric representation of a location in memory where data is stored, often used in programming for accessing and manipulating data directly.

Two-dimensional Array

A two-dimensional array is an array of arrays, allowing for storage of data in a matrix-like structure where elements are accessed using two indexes.