When developing the overall strategy for the audit, the auditor willO a$.$ assess the acceptable audit risk b$.$ decide whether to accept a new client. c$.$ identify the client's reasons for audit d$.$ assign the appropriate staff to the audit engagementWhich of the following statements is correct regarding materiality? a$.$ Materiality does not depend on the decisions of users who rely on the statements to make the decisions. b$.$ Once the auditor has made a preliminary judgment about materiality, the auditor may change that judgement during the audit. c$.$ management is responsible for determining whether financial statements are materially misstated. d$.$ materiality must be determined as a percentage of sales.