Which of the following statements describes an engagement planning best practice?
Which of the following statements describes an engagement planning best practice?
A . It is best to determine planning activities on a case-by-case basis because they can vary widely from engagement to engagement.
B . If the engagement subject matter is not unique, it is not necessary to outline specific testing procedures during the planning phase.
C . The engagement plan includes the expected distribution of the audit results, which should be kept confidential until the audit report is final.
D . Engagement planning activities include setting engagement objectives that align with audit client’s business objectives.
Answer: D
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