Question: When gaining an understanding of the client, the auditor will identify the geographic location of the client because: (a) More spread-out clients are harder to

When gaining an understanding of the client, the auditor will identify the geographic location of the client because: 

(a) More spread-out clients are harder to control. 

(b) The auditor will need to visit the various locations to assess processes and procedures at each site. 

(c) The auditor will plan to use staff from affiliated offices to visit overseas locations. 

(d) All of the above.

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