13. Which factors would an auditor most likely consider when setting the preliminary judgement about the materiality? A. Operating Cash flow B. Income before tax C. ROA D. The volume of cash in custody 14. Materiality should be considered at A. B. Planning stage Design audit procedures Review stage Yes Yes Yes Yes Yes No No No Yes No Yes Yes C. D. 15. Which factors would an auditor most likely consider when setting the preliminary judgement about the materiality? A. The dollar amount of asset based on annualized interim financial statements. B. The type of client's industry C. Management characteristics obtained from understanding of client's business and industry D. The number of client's employees