Which of the following best describes the nature of an audit strategy?

(a) It is a detailed specification of auditing procedures to be performed.

(b) It represents the auditors’ plan for meeting quality control standards.

(c) It represents the auditors’ preliminary judgements about an audit approach and reflects certain assumptions about the conduct of the audit.

(d) It is the auditors’ plan for meeting the auditing standard pertaining to study and evaluation of accounting and internal control systems.

Choose the best answer.