Question: . For what primary purpose does the auditor obtain an understanding of the entity and its environment? a . To decide which facts about the

. For what primary purpose does the auditor obtain an understanding of the entity and its environment?
a. To decide which facts about the entity to include in the audit report.
b. To plan the audit and determine the nature, timing, and extent of audit procedures to be performed.
c. To determine the audit fee.
d. To limit audit risk to an appropriately high level.

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