The element of the audit planning process
most likely to be agreed upon with the client
before implementation of the audit strategy
is the determination of the
a. Timing of inventory observation
procedures to be performed
b. Evidence to be gathered to provide a
sufficient basis for the auditor's opinion.
c. Procedures to be undertaken to discover
litigation, claims, and assessments.
d. Pending legal matters to be included in
the inquiry of the client's attorney
most likely to be agreed upon with the client
before implementation of the audit strategy
is the determination of the
a. Timing of inventory observation
procedures to be performed
b. Evidence to be gathered to provide a
sufficient basis for the auditor's opinion.
c. Procedures to be undertaken to discover
litigation, claims, and assessments.
d. Pending legal matters to be included in
the inquiry of the client's attorney