Answer(s): D
QUESTION: 47
Site Selection Rationale
Client officials client/requesters for audit results Scope limitations encountered or anticipated
Expert advice
The above elements should be documented in the:

A. Audit planning
B. Risk assessment
C. Audit scope
D. None of these

Answer(s): C
QUESTION: 48
Considerations for determining required audit resources include:

A. Training needed by the audit staff to meet the audit objectives
B. Contractual assistance needed to meet the audit objectives
C. Both A and B
D. None of these

Answer(s): C
QUESTION: 49
Engagement client management often has a negative perception of audit process; therefore,
communication throughout the audit process is essential to alleviate some of the concerns of
management. The very first step in communicating the audit information with the client is:

A. Entrance conference
B. Formal notification of the audit
C. Explanation of the scope of audit
D. None of these

Answer(s): B
QUESTION: 50
Entrance Conference-- The entrance conference may be the auditor's first face-to-face contact
with client. The objective/s of the entrance conference is/are to:

A. Explain preliminary audit scope
B. Present projected audit milestone dates and completion dates
C. Identify key contacts and desired communication protocols
D. Al of these

Answer(s): D

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