Question: The audit plan usually cannot be finalized until the: A . Consideration of the entity's system of internal control has been completed. B . Representation

The audit plan usually cannot be finalized until the:
A.
Consideration of the entity's system of internal control has been completed.
B.
Representation letter has been signed by the client.
C.
Significant deficiencies in internal control have been communicated to those charged with governance.
D.
Search for unrecorded liabilities has been performed and documented.

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