Development of the Audit Strategy Includes All of the Following

question 30

Multiple Choice

Development of the audit strategy includes all of the following activities except

• A) specifying the work that has to be performed.
• B) specifying the timing of the work to be performed.
• C) documenting an audit planning memorandum.
• D) defining initial estimates of audit risk and materiality.

---

Definitions:

External Factors

Influences that originate outside an individual or system, affecting their behavior and outcomes.

Social Roles

The parts individuals play as members of a social group, which meet the expectations of society.

Better Adjusted

Describes individuals who are more effectively adapted to their social, emotional, or psychological environment.

Self-Esteem

An individual's subjective evaluation of their own worth and capabilities.