In developing an overall audit strategy, an auditor should consider: A. ...

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Accounting

In developing an overall audit strategy, an auditor should consider:
A.
Whether the allowance for sampling risk exceeds the achieved upper precision limit.
B.
Preliminary evaluations of materiality, audit risk, and controls.
C.
Whether the inquiry of the client's attorney identifies any litigation, claims, or assessments not disclosed in the financial statements.
D.
Findings from substantive tests performed at interim dates.

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