試題詳解

18. Which of the following audit procedures is not correct with respect to auditor's establishing an overall audit strategy?
(A) Identify the characteristics of the engagement that define its scope；
(B) Ascertain the nature, timing and extent of resources necessary to perform the engagement.
(C) Consider the factors that, in the auditor's professional judgment, are significant in directing the engagement team's efforts.
(D) Design and perform planned further audit procedures at the assertion level.