Which one of the following is NOT considered to be part of planning?
AConsidering whether the financial statements show a true and fair view
BPrevious year’s audit i.e. any qualifications in the report
CConsidering the work to be done by the client staff e.g. internal audit
DBackground i.e. industry
Correct answer
A. Considering whether the financial statements show a true and fair view
Explanation
Considering whether the financial statements show a true and fair view is the correct answer. Review the question and compare it with the other choices to remember this fact for future exams.