Initial audit planning involves four matters. Which of the following is not one of these?
A) Develop an overall audit strategy.
B) Request that bank balances be confirmed.
C) Schedule engagement staff and audit specialists.
D) Identify the client's reason for the audit.

Question

Quizplus · Accepted Answer

Requesting bank balances to be confirmed is a substantive audit procedure that would be performed during the substantive testing phase, not during the planning phase. The other options are all typical steps in initial audit planning.

Initial Audit Planning Involves Four Matters