Question: Auditing standards require that the auditor establish an understanding with the client regarding the services to be performed for the engagement. This understanding will usually

Auditing standards require that the auditor establish an understanding with the client regarding the services to be performed for the engagement. This understanding will
usually include
a. Management's responsibility for ensuring that all significant deficiencies and material weaknesses are addressed.
b. he auditor's evaluation of internal controls relevant to the audit financial statements.
c. The auditor's preliminary judgments about materiality and audit risk.
d. Management's responsibility to provide written representations to the auditor.
 Auditing standards require that the auditor establish an understanding with the

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