試題詳解

4.During the initial planning phase of an audit, the auditor most likely would:
(A) Inquire of the client's attorney as to whether any recorded claims are probable of assertion.
(B) Discuss the timing of the audit procedures with client's management.
(C) Evaluate the reasonableness of the client's accounting estimates.
(D) Identify specific intemal control activities that are likely to prevent fraud.