The element of the audit planning process most likely to be agreed with the client before implementation of the audit strategy is the determination of:

(a) methods of statistical sampling to be used in confirming debtors.

(b) schedules and analyses to be prepared by the client’s staff.

(c) pending legal matters to be included in the inquiry of the client’s solicitor.

(d) evidence to be gathered to provide a sufficient basis for the auditor’s opinion.

Choose the correct answer.