The Auditor Commences to Understand the Client and Related Risks

question 74

Multiple Choice

The auditor commences to understand the client and related risks of the organization for what purpose?

• A)To determine the audit opinion that will be issued.
• B)To determine the appropriate understanding of internal controls by management.
• C)To determine the detection of audit procedures in the period under audit.
• D)To determine whether the auditor has sufficient knowledge to perform the engagement/audit.