In establishing the overall audit strategy, the auditor should take into account the following: (a) The reporting

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In establishing the overall audit strategy, the auditor should take into account the following:

(a) The reporting objectives of the engagement and the nature of the communications required by PCAOB standards

(b) The factors that are significant in directing the activities of the engagement team

(c) The results of preliminary engagement activities and the auditor’s evaluation of the important matters

(d) The nature, timing, and extent of resources necessary to perform the engagement

(e) All of the above

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