Which of the following audit procedures is not correct with respect to auditor’s establishing an overall audit strategy?
(單選)

[A].Identify the characteristics of the engagement that define its scope

[B].Design and perform planned further audit procedures at the assertion level

[C].Consider the factors that, in the auditor’s professional judgment, are significant in directing the engagement team’s efforts

[D].Ascertain the nature, timing and extent of resources necessary to perform the engagement

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統計資訊