試題詳解

17. Which of the following procedures would most likely include in the initial planning of a financial statement audit?
(A) Obtain a representation letter from the client's management.
(B) Consider whether the client's accounting estimates are reasonable in the circumstances.
(C) Determine the extent of involvement of the client's internal auditors.
(D) Examining documents to detect any non-compliance with laws and regulations having material effects on the financial statements.