Which of the following is not typically included in initial audit planning?
A) Determination of the purpose of the audit.
B) Client acceptance/continuation decisions.
C) Perform analytical procedures as substantive tests.
D) Obtain an understanding with the client.

Question

Quizplus · Accepted Answer

Performing analytical procedures as substantive tests is typically part of the execution phase of an audit, not the initial planning phase. Initial planning focuses on understanding the audit's purpose, deciding whether to accept or continue with the client, and establishing an understanding with the client regarding the audit's scope and objectives.

Which of the Following Is Not Typically Included in Initial