At the planning stage you would NOT consider____________?

Correct answer: B. whether corrections from the inventory count have been implemented

  • A. the timing of the audit
  • B. whether corrections from the inventory count have been implemented
  • C. last year's audit
  • D. the potential use of internal auditGet Study Guides

Explanation

Planning covers timing, prior-year audit information, and the possible use of internal audit. Checking whether inventory-count corrections were implemented is normally a later audit follow-up or completion matter.

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About Auditing

Auditing examines accounting records and financial statements to determine whether they present a reliable and fairly stated position. The subject covers audit objectives, internal controls, audit evidence, materiality, vouching, verification, working papers, auditor independence, audit reports, and the distinction between an audit and accounting or investigation.

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