An auditor has been offered a new audit. What should the auditor do next?

(a) The auditor should contact the client and discuss the risks associated with the audit for the purposes of planning.

(b) The auditor should assess the integrity of management and unusual risks associated with the business before accepting the engagement.

(c) The auditor should discuss with the client the possibility of performing ‘other services’ before accepting the engagement.

(d) The auditor should ensure that adequate facilities will be available at the client office when the audit team starts the audit.

Choose the correct answer.