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.

---

Definitions:

Men

Adult human males, often discussed in various socio-cultural, psychological, or biological contexts.

Illegal

Actions or activities that are forbidden by law.

Moral Development

The formation of an individual's understanding and sense of right and wrong, influencing their behavior and attitudes.

Postconventional

A level of moral reasoning in Kohlberg's theory characterized by the individual's ability to think beyond societal norms and consider universal ethical principles.