audit strategy
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Free InquiryWhich overview defines audit strategy?
A. The determination of the amount of time to spend testing the client’s internal controls and conducting detailed testing of transactions and account balances.
B. Gaining an understanding of the client, including identifying risk factors.
C. Performing tests of controls and detailed substantive testing of transactions and accounts.
D. Evaluation of results of the detailed testing in light of the auditor’s understanding of the client and forming an opinion on the fair presentation of the client’s financial statements.
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