Prior to Commencing Field Work, an Auditor Usually Discusses the General

question 897

Multiple Choice

Prior to commencing field work, an auditor usually discusses the general audit strategy with the client's management. Which of the following details do management and the auditor usually agree upon at this time?

• A) The specific matters to be included in the communication with those charged with governance.
• B) The minimum amount of misstatements that may be considered to be significant deficiencies in internal control.
• C) The schedules and analyses that the client's staff should prepare.
• D) The effects that inadequate controls may have over the safeguarding of assets.

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Definitions:

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