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. Procedures to be undertaken to discover
litigation, claims, and assessments.
b. Timing of inventory observation
procedures to be performed.
c. Evidence to be gathered to provide a
sufficient basis for the auditor's opinion.
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. Procedures to be undertaken to discover
litigation, claims, and assessments.
b. Timing of inventory observation
procedures to be performed.
c. Evidence to be gathered to provide a
sufficient basis for the auditor's opinion.
d. Pending legal matters to be included in
the inquiry of the client's attorney.