The Preliminary Audit Strategy

question 116

Multiple Choice

The preliminary audit strategy

• A) is set before the auditor understands the client's reasons for the audit.
• B) guides the development of the audit plan.
• C) is determined after the engagement staffing is set.
• D) is the detailed steps to be followed for the substantive audit tests.

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Definitions:

Apnea

A pause in breathing, especially during sleep, that can be a symptom of various sleep disorders.

Respiration

Process of life in which oxygen is used to oxidize organic fuel molecules, providing a source of energy, carbon dioxide, and water; movement of air into and out of the lungs, the exchange of gases with blood, the transportation of gases in the blood, and gas exchange between the blood and the tissues.

Chloride Shift

Diffusion of chloride ions into red blood cells as bicarbonate ions diffuse out; maintains electrical neutrality inside and outside the red blood cells.

Bicarbonate Ions

An anion (HCO3-) that plays a critical role in maintaining the pH balance of the body, acting as a buffer in blood plasma.